The Registrar of Companies, Uttar Pradesh I, passed an adjudication order dated 1 July 2026 under section 454 of the Companies Act, 2013 against Chandra Ghanta Commerce Private Limited and its officers for violation of section 172. An investigation initiated pursuant to the Ministry’s letter dated 10 February 2022 resulted in an investigation report dated 10 March 2023 stating that the company had not maintained at its registered office the register containing prescribed particulars of its directors and key managerial personnel, including details of securities held by them, as required under section 170 of the Companies Act, 2013. A show cause notice was issued on 19 May 2026, but neither any response nor any request for a hearing was received from the company or its officers. The Registrar held that the company and its directors had violated section 170 and imposed penalties under section 172 of ₹1,50,000 on the company and ₹50,000 each on Abhimanu Singh and Uday Sharma. The order directs the notified persons to rectify the default and pay the penalties within 90 days and provides for an appeal before the Regional Director, Delhi, within 60 days.
GOVERNMENT OF INDIA
MINISTRY OF CORPORATE AFFAIRS
ROC Uttar Pradesh I
2nd Floor, Kendriya Bhawan, GPOA Building, Fazalganj, Kanpur, Uttar Pradesh, India, 208012
Phone: 0512-2310443
E-mail: roc.kanpur@mca.gov.in
Order ID: PO/ADJ/07-2026/UP/02474 Dated: 01/07/2026
ORDER FOR ADJUDICATION OF PENALTY UNDER SECTION 454 OF THE COMPANIES ACT, 2013 (‘THE ACT’) FOR VIOLATION OF SECTION 172 OF THE COMPANIES ACT, 2013.
A. Appointment of Adjudicating Officer:
Ministry of Corporate Affairs vide its Gazette notification number S.O. 698(E) dated 10/02/2026 appointed undersigned as Adjudicating Officer in exercise of the powers conferred by section 454 of the Companies Act, 2013 [herein after known as Act] read with Companies (Adjudication of Penalties) Rules, 2014 for adjudging penalties under the provisions of this Act.
B. Company details:
In the matter relating to CHANDRA GHANTA COMMERCE PRIVATE LIMITED [herein after known as Company] bearing CIN U51101UP2009PTC089139, is a company registered with this office under the Provisions of the Companies Act, 2013/1956 having its registered office situated at Y 7 BLOCK 2A SECTOR H LDA COLONY NA LUCKNOW LUCKNOW UTTAR PRADESH INDIA 226012
Individual details:
In the matter relating to ABHIMANU SINGH ———————
In the matter relating to UDAY SHARMA ——————–
C. Provisions of the Act:
If a company is in default in complying with any of the provisions of this Chapter and for which no specific penalty or punishment is provided therein, the company and every officer of the company who is in default shall be liable to a penalty of fifty thousand rupees, and in case of continuing failure, with a further penalty of five hundred rupees for each day during which such failure continues, subject to a maximum of three lakh rupees in case of a company and one lakh rupees in case of an officer who is in default.
D. Facts about the case:
1. Default committed by the officers in default/noticee – 1.This Investigation has been conducted via the Ministry?s letter dated 10.02.2022.
2. The Inspector (IO) submitted the Investigation Report to the competent authority on 10.03.2023. The report explicitly mentions that the Company has not kept at its registered office a register containing such particulars of its directors and key managerial personnel as may be prescribed, which include the details of securities held by each of’ them in the company( which is absent in this case, as company has not attached the relevant list with the available financial statement as shown in the notes of’ financial statement). Hence, the Company and its Directors have violated the provision of section 170 of the Companies Act, 2013 and liable for penal action as provided under section 172 of the Companies Act, 2013.
Keeping in view of the above, you are hereby called upon to show cause as to why penal action should not be initiated against the company and its officers in default of the aforesaid default.
2. Neither any response has been received from the company and its officers-in-default nor any request of hearing received in this regard.
E. Order:
1. The Inspector (IO) observed that the Company has not kept at its registered office a register containing such particulars of its directors and key managerial personnel as may be prescribed, which include the details of securities held by each of’ them in the company. Hence, the Company and its Directors have violated the provision of section 170 of the Companies Act, 2013 and are liable for penal action as provided under section 172 of the Companies Act, 2013.
This office issued Show Cause Notice on 19.05.2026 to the company and every officer of the Company who are in default. More than 30 days have expired from issue of Show Cause Notice, no response has been received till date. The company and its officer-in default have also not requested a hearing. In the said circumstances, penalty as applicable as mentioned below are imposed as per section 172 of the Companies Act, 2013 against the Company and its officers in default for violation of Section 170 of the Companies Act, 2013.
2. The details of penalty imposed on the company, officers in default and others are shown in the table below:
| (A) | Name of person on whom penalty imposed (B) | Rectification of Default required (C) | Penalty Amount (D) | Additional Penalty (E) (*Per day of continuing default i.e. date of rectification of default less order issue date) | Maximum limit for Penalty (F) |
| 1 | CHANDRA GHANTA COMMERCE PRIVATE LIMITED having CIN as U51101UP2009P TC089139 | 150000 | 0 | 300000 | |
| 2 | ABHIMANU SINGH having DIN as 09132892 | 50000 | 0 | 100000 | |
| 3 | UDAY SHARMA having DIN as
09148286 |
50000 | 0 | 100000 |
3. The notified officers in default/noticee shall rectify the default mentioned above and pay the penalty, so applicable within 90 days of receipt of the order.
4. The notified officers in default/noticee shall pay the penalty amount via ‘e-Adjudication’ facility which can be accessed through the respective login IDs on the website of Ministry of Corporate Affairs and upload the copy of paid challan / SRN of e-filing (if applicable) on the ‘e-Adjudication’ portal itself. It is also directed that the penalty so imposed upon the officers in default shall be paid from their personal sources/income.
5. Appeal against this order may be filed in writing with the Regional Director, RD Delhi within a period of sixty days from the date of receipt of this order, in Form ADJ setting for the grounds of appeal and shall be accompanied by a certified copy of this order [Section 454 (5) & 454 (6) of the Act, read with Companies (Adjudication of Penalties) Rules, 2014].
6. For penal consequences of non-payment of penalty within the prescribed time limit, please refer Section 454(8) of the Companies Act, 2013.
Sanjay Bose,
Registrar of Companies
ROC Uttar Pradesh I
