The Registrar of Companies Pune passed an order dated 20 February 2026 under Section 454 of the Companies Act, 2013, adjudicating penalty for violation of Rule 8(3) of the Companies (Registration Offices and Fees) Rules, 2014, punishable under Section 450. Avirat Technologies Private Limited had filed Form MGT-7A for FY 2024-25 with an incorrect AGM date due to a typographical error, although the AGM was actually held on 30 September 2025. The error was admitted through a suo motu application in Form GNL-1. The authorized signatory accepted the default and stated it was inadvertent without malafide intent. Considering the submissions and applicability of Section 446B (small company), the Adjudicating Officer imposed a reduced penalty of ₹5,000 on the director responsible. The noticee was directed to rectify the default and pay the penalty within 90 days, with a right to appeal before the Regional Director.
GOVERNMENT OF INDIA
MINISTRY OF CORPORATE AFFAIRS
ROC Pune
PCNTDA Green Building, BLOCK A, 1st & 2nd Floor , Near Akurdi Railway Station, Akurdi, Pune, Maharashtra, India,
411044
Phone: 020-27651375,020-27651378
E-mail: roc.pune@mca.gov.in
Order ID: PO/ADJ/02-2026/PU/01688 Dated: 20/02/2026
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. 831(E) dated 24/03/2015 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 AVIRAT TECHNOLOGIES PRIVATE LIMITED [herein after known as Company] bearing CIN U72900PN2011PTC140056, is a company registered with this office under the Provisions of the Companies Act, 2013/1956 having its registered office situated at D-102, MAGNOLIA APARTMENTS S. NO. 136/2, BANER-PASHAN LINK ROAD, PA SHAN NA PUNE MAHARASHTRA INDIA 411021
Individual details:
In the matter relating to AMOD VIVEK KASHIKAR ——-
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. Default committed by the officers in default/noticee – The company vide Form GNL-1 vide SRN AC0388247 has filed a suo moto application for adjudication of offense under Section 454 of the Companies Act, 2013 for the violation of Rule 8 (3) of Companies (Registration Offices and Fees) Rules, 2014. In the application it is submitted that the company filed Form MGT-7A for the financial year ended 31st March 2025 on 17th December 2025 vide SRN AB9870942. While completing the form, a typographical error occurred in the field relating to the date of Annual General Meeting (AGM). The AGM was duly held on 30th September 2025, however due to inadvertence the date of AGM was incorrectly mentioned as 1st April 2024 and due date of holding AGM was mentioned as 31st March 2025. The company has also filed eform ADT-1 for auditor appointment with Annual General Meeting date as 30th September 2025. Further, company has stated that the error is purely clerical/typographical in nature and does not affect the substantive compliance of the Company with the
provisions of the Companies Act, 2013. The company has otherwise complied with all statutory requirements relating to convening and holding of the AGM. Company has requested this office to treat the Form MGT-7A filed on 17th December 2025 vide SRN AB9870942 as defective under the provisions of the Companies Act, 2013 and permit the company to file a fresh Form MGT-7A with the correct AGM date without levy of penal consequences, considering the inadvertent typographical error.
Hence, the authorized signatory certifying the e-Form is liable for violation of Rule 8 (3) of Companies (Registration Offices and Fees) Rules, 2014.
2. The Noticee did not request for an E- hearing and the Adjudicating officer is also of the view that no E-hearing is required in the instant case.
E. Order:
1. a. The company vide Form GNL-1 vide SRN AC0388247 has filed a suo moto application for adjudication of offense under Section 454 of the Companies Act, 2013 for the violation of Rule 8 (3) of Companies (Registration Offices and Fees) Rules, 2014. Accordingly, a Show Cause notice bearing ID: SCN/ADJ/01-2026/PU/03408 dated 13.01.2026 was issued to the Officer in default viz. AMOD VIVEK KASHIKAR, Director (DIN: 03549754) (hereinafter referred to as the Noticee) under Section 454 read with Section 450 of the Act for default under Rule 8(1) and Rule 8(3) of the Companies (Registration Offices and Fees) Rules, 2014 of the Act on account of incorrect filing of E-form AOC-4 for FY 2024-25. A reply of the noticee to the said Show Cause Notice was received on the email on 20.01.2026 as reply could not be filed on e-Adjudication portal due to technical issues.
b. The noticee, in the reply, has accepted the default and further submitted that the default occurred inadvertently and without any malafide. Upon noticing the error, the company on its own volition applied for adjudication as there was no element of deliberate concealment, suppression or non-compliance. Being a small company, provision of Section 446B of the Act is applicable in the instant case.
c. Now, in exercise of the powers conferred on the undersigned vide Notification dated 24th March 2015 and having considered the replies submitted in response to the notice issued, I hereby impose the penalty on the noticee for violation of Rule 8 (3) of Companies (Registration Offices and Fees) Rules, 2014 punishable under section 450 of the Act as under.
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 | AMOD VIVEK KASHIKAR having DIN as 03549754 |
5000 | 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 Navi 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.
Parvez Naikwadi,
Registrar of Companies
ROC Pune
