The Registrar of Companies, Kolkata II, passed an adjudication order dated 31.07.2026 under Section 454 of the Companies Act, 2013 against DHANESHVARAH OVERSEAS PRIVATE LIMITED and its authorised signatory, Shobhit Shaikhar, for violation of Rule 8(3) of the Companies (Registration Offices and Fees) Rules, 2014 read with Section 450 of the Companies Act, 2013. The company had filed Form GNL-1 requesting that an STP-approved Form MGT-7A for FY 2024-25 be marked defective due to a clerical error in the AGM date and admitted the incorrect filing. The ROC observed that statutory e-forms form part of the MCA public registry and that filing incorrect particulars attracts liability under Rule 8(3), irrespective of a subsequent request to mark the form as defective. After considering the company’s reply admitting the inadvertent error and seeking leniency, the Adjudicating Officer imposed a penalty of ₹10,000 each on the company and the authorised signatory. The noticees were directed to rectify the defect by filing the correct e-form and completing the prescribed MCA process, pay the penalty within 90 days, and were informed of their right to appeal before the Regional Director, Kolkata within 60 days.
GOVERNMENT OF INDIA
MINISTRY OF CORPORATE AFFAIRS
ROC Kolkata II
3rd Floor Plot No.IIIF/16, in AA-IIIF Rajarhat, New Town, Akandakeshari, Kolkata, West Bengal, India, 700135 Phone: 033-22877390
E-mail: roc.kolkata2@mca.gov.in
Order ID: PO/ADJ/07-2026/WR/02620 | Dated: 31/07/2026
ORDER FOR ADJUDICATION OF PENALTY UNDER SECTION 454 OF THE COMPANIES ACT, 2013 (‘THE ACT’) FOR VIOLATION OF SECTION 450 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 DHANESHVARAH OVERSEAS PRIVATE LIMITED [herein after known as Company] bearing CIN U10795WB2020PTC240557, is a company registered with this office under the Provisions of the Companies Act, 2013/1956 having its registered office situated at FLAT 4C, BLOCK 8 CLUBTOWN COMPLEX, VIP ROAD KOLKATA AIRPORT PO KOLKATA KOLKATA WEST BENGAL INDIA 700052
Individual details:
In the matter relating to SHOBHIT SHAIKHAR ——–
C. Provisions of the Act:
If a company or any officer of a company or any other person contravenes any of the provisions of this Act or the rules made thereunder, or any condition, limitation or restriction subject to which any approval, sanction, consent, confirmation, recognition, direction or exemption in relation to any matter has been accorded, given or granted, and for which no penalty or punishment is provided elsewhere in this Act, the company and every officer of the company who is in default or such other person shall be 1[liable to a penalty of ten thousand rupees, and in case of continuing contravention, with a further penalty of one thousand rupees for each day after the first during which the contravention continues, subject to a maximum of two lakh rupees in case of a company and fifty thousand rupees in case of an officer who is in default or any other person]
D. Facts about the case:
1. Defaultcommitted by the officers in default/noticee – Whereas as Rule 8(3) of Companies (The Registration Offices and Fees) Rules, 2014 states that: –
The authorized signatory and the professional, if any, who certify e form shall be responsible for the correctness of the contents of e-form and correctness of the enclosures attached with the electronic form.
The Company has requested by filing Form No. GNL-1 vide SRN: AC2110480 along with Board resolution and letter request to mark defective STP approved e-form MGT 7A Vide SRN: AC0653351 for the financial Year 2024-25. In the reason ?Clerical error of wrong AGM date made in filing of Form MGT 7A and due to health issues, unable to file AOC 4 and GNL 1 forms in time.”
As per Section 450 of the Companies Act, 2013 states that: –
If a company or any officer of a company or any other person contravenes any of the provisions of this Act or the rules made thereunder, or any condition, limitation or restriction subject to which any approval, sanction, consent, confirmation, recognition, direction or exemption in relation to any matter has been accorded, given or granted, and for which no penalty or punishment is provided elsewhere in this Act, the company and every officer of the company who is in default or such other person shall be 1[liable to a penalty of ten thousand rupees, and in case of continuing contravention, with a further penalty of one thousand rupees for each day after the first during which the contravention continues, subject to a maximum of two lakh rupees in case of a company and fifty thousand rupees in case of an officer who is in default or any other person].
Further, applicant directed to furnish affidavit affirmed before First Class Magistrate that correction to be made to the extend only date of AGM in MGT-7A.
2. As company and its director requested to not appear in hearing and kindly issue order.
E. Order:
1. The Company filed MGT-7A Vide SRN: AC0653351 for the financial Year 2024-25 (impugned e-form). Upon examination / on the Company?s own admission, it is found that the impugned e form was filed with incorrect particulars regarding date AGM only that is ?Clerical error of wrong AGM date made in filing of Form MGT 7A and due to health issues, unable to file AOC 4 and GNL 1 forms in time?. The Company has accepted the above defect/mistake and has requested that the impugned e-forms be marked as defective and/or that it be treated as an incorrect filing, vide Form No. GNL-1 vide SRN: AC2110480. Accordingly, a Show Cause Notice No. SCN/ADJ/05-2026/WR/04506 dated 08/07/2026 was issued to: DHANESHVARAH OVERSEAS PRIVATE LIMITED having CIN as U10795WB2020PTC240557 & SHOBHIT SHAIKHAR having DIN: 07631858 being the signatory of the impugned e-form. In response, reply dated 21/07/2026 was received wherein the notice (s) admitted the defect/incorrect filing and stated that the incorrect filing was inadvertent and requested a lenient view. The MCA electronic registry is a public record, and statutory filings are relied upon by regulators, creditors, shareholders, and other stakeholders. Filing an e-form with incorrect contents and/or enclosures defeats the purpose of an electronic registry and directly triggers the responsibility fixed under Rule 8(3). In the present case, the impugned e-form was filed with incorrect particulars/enclosures, which has been admitted by the Company & SHOBHIT SHAIKHAR having DIN: 07631858 is liable for contravention of Rule 8(3). The request to mark the form as defective is an administrative rectification step and does not erase the completed contravention arising from filing an incorrect statutory e-form. Penalty liability under Rule 8(3) read with Section 450 therefore remains attracted. In exercise of the powers conferred under Section 454 of the Companies Act, 2013, the undersigned hereby imposes penalty for violation of Rule 8(3) of the Companies (Registration Offices and Fees) Rules, 2014 read with Section 450 of the Companies Act, 2013, as under: The Company/noticee(s) are further directed to rectify the defect by taking necessary steps on the MCA portal (including filing the correct/appropriate e-form and making necessary request(s) for marking the incorrect filing as defective, wherever such facility/process is prescribed), within prescribed time from the date of receipt of this order, and to intimate this office with proof of compliance.
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 orde issue date) |
Maximum limit for Penalty (F) |
1 |
DHANESHVARA H OVERSEAS PRIVATELIMITED having CIN as U10795WB2020PTC240557 |
10000 |
0 |
200000 |
|
2 |
SHOBHIT SHAIKHARhaving DIN as07631858 |
10000 |
0 |
50000 |
3. Thenotified 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 throughthe 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 Kolkata within a period of sixty days from thedate 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. Forpenal consequences of non-payment of penalty within the prescribed time limit, please refer Section 454(8) of the Companies Act, 2013.
Sanjay Sardar,
Registrar of Companies
ROC Kolkata II
