The Regional Director, Kolkata, rejected an appeal filed under section 454 of the Companies Act, 2013 against a penalty order passed by the Registrar of Companies due to delay in filing. The appeal, submitted in e-Form ADJ, was filed beyond the statutory 60-day limitation period prescribed for challenging an adjudication order. On scrutiny, the appellate authority noted repeated non-compliance with the limitation requirement and held that the appeal was not maintainable under the Act. As a result, the appeal was rejected outright without examination on merits. The Regional Director further directed the Registrar of Companies to initiate consequential action under section 454(8) of the Companies Act, 2013, which governs enforcement of penalties where no valid appeal subsists. The order reinforces that statutory timelines under the Companies Act are mandatory and that delayed appeals are liable to be dismissed at the threshold.
GOVERNMENT OF INDIA
MINISTRY OF CORPORATE AFFAIRS
RD Kolkata
Nizam Palace, II MSO Building, 3rd Floor, 234/4, A.J.C. Bose Road, Kolkata, West Bengal, India, 700020
Appeal Order ID: PO/ADJ/12-2025/KOL/000166 Dated: 15-12-2025
To the appellant(s),
1. YINGJIA COMMUNICATION PRIVATE LIMITED
2. SANDEEP GOEL,
AND
the respondent
Registrar of Companies
ROC Kolkata
Nizam Palace,
Appeal under section 454 of the Companies Act, 2013 read with rule 4 and 5 of the Companies (Adjudication of Penalties) Rules, 2014 against the order for adjudication of penalty dated 11-09-2024 of the Registrar of Companies, ROC Kolkata issued under section 450 of the Companies Act, 2013.
A. Facts about the case:
1. An appeal in e-Form ADJ vide SRN AB2732041 dated 17-02-2025 under section 454 of Companies Act, 2013 was filed by the appellant YINGJIA COMMUNICATION PRIVATE LIMITED in reference to the subject cited above.
2. Based on the scrutiny of the aforesaid appeal, the following observations were made:
The form is filed beyond 60 days from date of passing of the order of Adjudication , hence may be rejected/ntbr as per provision of the Act. The form is filed beyond 60 days from date of passing of the order of Adjudication , hence may be rejected/ntbr as per provision of the Act The form is filed beyond 60 days from date of passing of the order of Adjudication , hence may be rejected/ntbr as per provision of the Act
B. Order:
Hence, in view of the non-compliance on the part of the Appellant, the appeal filed in e-Form ADJ vide SRN AB2732041 dated 17-02-2025 has been rejected. Accordingly, the appeal is disposed off with a direction to the Registrar of Companies, ROC Kolkata to initiate action in accordance with the provisions of section 454(8) of the Companies Act, 2013.
RAKESH TIWARI,
Office of Regional Director
RD Kolkata
