The article explains that a scrutiny assessment becomes invalid when the mandatory notice under Section 143(2) is issued by an officer lacking lawful pecuniary jurisdiction. It highlights that such jurisdictional defects cannot be cured through later transfer of the case.
GSTN has made the Ship To GSTIN field compulsory for Bill-To/Ship-To e-Way Bills from 15 June 2026. Businesses using outdated ERP templates may face EWB generation failures unless systems are updated in time.
ROC Patna penalised a company and its directors for failing to appoint a Chief Financial Officer after crossing the prescribed paid-up capital threshold. The order highlights strict compliance requirements under Section 203 of the Companies Act, 2013.
The ROC rejected the company’s defense that temporary reconstruction and business disputes justified the absence of staff and signboards. It held that statutory obligations under Section 12 remain mandatory at all times.
The ROC held that attaching an incorrect balance sheet while filing Form AOC-4 amounts to non-compliance under Section 137(1). The company and its directors were penalized for defective filing of financial statements.
The adjudication order clarifies that incomplete filing of statutory resolutions on the MCA portal constitutes non-compliance. The company failed to rectify the defect despite notices and hearing opportunities.
ROC Patna imposed penalties after a company failed to prove that Board Meetings were held as required under Section 173(1). Absence of minutes and non-filing of MGT-7 became key reasons for the adjudication action.
ROC Patna penalised a company and its managing director after physical verification revealed that the registered office was not functioning at the recorded address. The order highlights strict compliance requirements under Section 12 of the Companies Act, 2013.
ROC Mumbai-II imposed a penalty on a director for incorrect disclosure in Form AOC-4 XBRL filed for FY 2023-24. The authority held that authorised signatories are responsible for accuracy of e-form contents under Rule 8(3).
ROC Mumbai penalised a company and its directors for failing to disclose a related party loan transaction in the Board’s Report and Form AOC-4. The authority held that omission of the transaction violated Section 134(3)(h) of the Companies Act.
