This order, issued by the Registrar of Companies (ROC) Goa, acting as the Adjudicating Officer for the Ministry of Corporate Affairs, addresses the violation of Section 137(1) of the Companies Act, 2013 by SKEXXA TECHNOLOGY PRIVATE LIMITED (CIN U72900GA2020PTC014527) and its directors, DAS SAMPABALA and SABITA DAS. The core of the matter is the company’s failure to file its Financial Statements for the Financial Year 2023-24 within the legally prescribed time frame. Upon verifying the company’s records, the ROC observed this lapse, which constitutes a default under the Act, subjecting the company and its officers to penal action as per Section 137(3). A Show Cause Notice was issued to the company and its directors on September 1, 2025, but no response was filed by the noticees.
In consideration of the facts, the Adjudicating Officer proceeded to impose penalties. The company, being classified as a Small Company, was granted the benefit of a reduced penalty under Section 446B of the Act. Consequently, a penalty of ₹21,150/- was imposed on SKEXXA TECHNOLOGY PRIVATE LIMITED, and an equal penalty of ₹21,150/- each was imposed on the two directors, DAS SAMPABALA and SABITA DAS, from their personal funds. The total penalty levied is ₹63,450/-. Furthermore, the order directs the company to immediately rectify the default by filing the outstanding Financial Statements in compliance with Section 137(1). The company and its officers in default are required to pay the specified penalty amounts through the Ministry of Corporate Affairs’ ‘e-Adjudication’ facility and rectify the default within 90 days of receiving the order. Failure to pay the penalty within the stipulated time will invite further penal consequences as outlined in Section 454(8). The noticees have the option to file an appeal against this order with the Regional Director, RD Mumbai, within sixty days of receipt.
GOVERNMENT OF INDIA
MINISTRY OF CORPORATE AFFAIRS
ROC Goa
ROC-cum-Official Liquidator, Ministry of Corporate Affairs, Corporate Bhawan, EDC Complex, Plot No.21, Patto, Panaji,
Goa, India, 403001
Phone: 0832-2438618/2438617
E-mail: roc.goa@mca.gov.in
Order ID: PO/ADJ/09-2025/GA/00678 Dated: 16/10/2025
ORDER FOR ADJUDICATION OF PENALTY UNDER SECTION 454 OF THE COMPANIES ACT, 2013 (‘THE ACT’) FOR VIOLATION OF SECTION 137(3) OF THE COMPANIES ACT, 2013.
A. Appointment of Adjudicating Officer:
Ministry of Corporate Affairs vide its Gazette notification number S.O. 831(E) dated 24/03/2015 appointed undersigned as Adjudicating Officer in exercise of the powers conferred by section 454 of theCompanies 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 SKEXXA TECHNOLOGY PRIVATE LIMITED [herein after known as Company] bearing CIN U72900GA2020PTC014527, is a company registered with this office under the Provisions of the Companies Act, 2013/1956 having its registered office situated at 501, SHANTA BUILDING,18TH JUNE RD OPP BROADWAY BOOK CENTER SANTA INEZ NA PANAJI NORTH GOA GOA INDIA 403001
Individual details:
In the matter relating to DAS SAMPABALA [herein after known as individual] having DIN 09044919 and having its address at
In the matter relating to SABITA DAS [herein after known as individual] having DIN 09045112 and having its address at
C. Provisions of the Act:
(3) If a company fails to file the copy of the financial statements under sub-section (1) or sub-section (2), as the case may be, before the expiry of the period specified therein, the company shall be liable to a penalty of ten thousand rupees and in case of continuing failure, with a further penalty of one hundred rupees for each day during which such failure continues, subject to a maximum of two lakh rupees, and the managing director and the Chief Financial Officer of the company, if any, and, in the absence of the managing director and the Chief Financial Officer, any other director who is charged by the Board with the responsibility of complying with the provisions of this section, and, in the absence of any such director, all the directors of the company, shall be shall be liable to a penalty of ten thousand rupees and in case of continuing failure, with further penalty of one hundred rupees for each day after the first during which such failure continues, subject to a maximum of fifty thousand rupees.
D. Facts about the case:
1. Default committed by the officers in default/noticee – Upon verifying the records of the company, it is observed that the company has not filed balance sheet for FY 2023-24. Hence the company and its directors have violated the provisions of section 137 of the Companies Act, 2013 and are liable for penal action under section 137(3) of the Companies Act, 2013.
2. No e-hearing requested by the company.
E. Order:
1. Upon verifying the records of the company, it is observed that the company has not filed Financial Statement for FY 2023-24. Hence the company and its directors have violated the provisions of section 137(1) of the Companies Act, 2013 and are liable for penal action under section 137(3) of the Companies Act, 2013.
2. In this regard, A Show Cause Notice vide notice ID no. SCN/ADJ/05-2025/GA/01444 dated 01.09.2025 was issued to the company and its officers in default under section 454 r/w section 137 of the Companies Act, 2013 through E-adjudication Module on account of failure to file Financial Statement for FY 2023-24.
3. No reply has been filed by the company or its directors to the said notice issued by the Adjudicating Officer.
4. In view of facts of the case, the Adjudicating Officer, in exercise of the powers conferred under the Companies Act, 2013, has imposed a penalty of Rs.21,150/- on the company and Rs.21,150/- each on the Officers in default for contravention of the provisions of section 137(1) of the Companies Act, 2013 for non-filing of Financial Statements. It is noted that the said company qualifies as a Small Company in terms of the provisions of the Companies Act, 2013. Accordingly, in view of the applicability of section 446B of the Act, the penalties have been levied after granting the benefit of reduced penalty as prescribed therein.
5. Further, the company is directed to rectify the default by filing Financial Statement in compliance with section 137(1) 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 | SKEXXA TECHNOLOGY PRIVATE LIMITED having CIN as U72900GA2020P TC014527 | 21150 | 0 | 200000 | |
| 2 | DAS SAMPABALA having DIN as 09044919 |
21150 | 0 | 50000 | |
| 3 | SABITA DAS having DIN as 09045112 | 21150 | 0 | 50000 |
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 Mumbai 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.
Trupti Sharma,
Registrar of Companies
ROC Goa
