companies act

ie due to non filing of Roc returns

as good as the legal entity of the organisation is debarred from existence including bank account not operational

But ROC has given chances to activate by following approximately 15 types of documents to support whether the company is still in existence viz sales , bank transaction , return filing etc

based on which Roc may activate remotely you have to follow the procedure

Not functioning as per companies act due to various factors like non filing of returns , non operational and hence defunct to operate as a legal person