ROC Kolkata penalized a company for incorrectly declaring itself as non-subsidiary in AOC-4 due to human error. The ruling stresses that inaccurate MCA filings can trigger penalties even when mistakes are later corrected.
ROC Kolkata penalized a company for filing an annual return containing wrong shareholder information due to clerical error. The ruling highlights that inaccurate MCA filings can trigger penalties even when later corrected.
ROC Kolkata imposed penalties after a company filed another entity’s shareholder list in its MGT-7 annual return. The order held that incorrect statutory filings attract liability even if the mistake was later admitted and rectification was sought.
The adjudication proceedings began after the Ministry of Corporate Affairs rejected the company’s NDH-4 application due to non-compliance with financial statement filing requirements. The ROC subsequently imposed penalties for delayed filing.
ROC Chennai held that delayed filing of Form MGT-14 for Board resolutions approving accounts constituted non-compliance under Section 117(1). Monetary penalties were imposed on both the company and officers in default.
ROC Chennai penalised a company and its directors for non-filing of Form MGT-7 for FY 2022-23, holding the default violated Section 92(4) of the Companies Act.
The Telangana High Court refused to interfere with a faceless income tax assessment order despite claims of medical hardship and lack of opportunity. The Court held that repeated adjournments and failure to seek video conferencing weakened the taxpayer’s natural justice argument.
The Telangana High Court set aside the appellate order rejecting the GST appeal and remanded the matter for fresh adjudication after granting an opportunity of hearing. The Court held that principles of natural justice must be followed even in GST appellate proceedings.
The Telangana High Court directed GST authorities to accept a manual application for revocation of cancelled GST registration. The Court granted relief where the GST portal did not permit online filing due to expiry of the prescribed time limit.
The Telangana High Court permitted the taxpayer to file a delayed GST appeal against the Order-in-Original and DRC-07 summary order. The Court directed the appellate authority to consider delay condonation sympathetically since the taxpayer had been pursuing writ proceedings before the High Court.
