The Tribunal held that a penalty notice must clearly state the specific limb of Section 270A being invoked. Absence of such specification was held fatal to the penalty proceedings.
ROC Kolkata held that filing Form AOC-4 XBRL with an incorrect AGM date amounted to a contravention of Rule 8(3). The order clarifies that certifying signatories are responsible for the accuracy of statutory e-forms and attachments.
ROC Kolkata held that mentioning an incorrect AGM due date in Form AOC-4 constituted a violation of Rule 8(3). The company and certifying director were penalised despite admitting the mistake as inadvertent.
ROC Kolkata held that incorrect disclosure of AGM and AGM due dates in Form AOC-4 constituted a violation of Rule 8(3). The company and certifying director were penalised despite describing the error as a clerical mistake.
DGFT has included the India-Oman CEPA in Para 2.88(a) of the Handbook of Procedures. The amendment enables exporters to obtain Certificates of Origin through authorized agencies for claiming agreement benefits.
The ROC Kolkata held that possessing more than one Director Identification Number violates Section 155 of the Companies Act, attracting penalties under Section 159. Directors must ensure that only one valid DIN is maintained at all times.
IBBI has prescribed standardized formats for written consent by Bankruptcy Trustees and proxy appointments by creditors under the Personal Guarantor Bankruptcy Regulations. The circular promotes transparency, consistency, and compliance in bankruptcy proceedings.
IBBI has introduced standardized Forms A, B, and C for insolvency proceedings involving personal guarantors to corporate debtors. The move aims to ensure procedural uniformity, transparency, and efficient administration of claims and creditor meetings.
IBBI has prescribed standardized formats for claims, compliance certificates, public announcements, and other filings under the Voluntary Liquidation Regulations. The circular seeks to improve transparency, consistency, and regulatory compliance in voluntary liquidation proceedings.
IBBI has prescribed standardized formats for key documents used during liquidation proceedings under the amended Liquidation Regulations, 2016. The circular aims to enhance transparency, consistency, and regulatory compliance across the liquidation process.
