SEN HON LEE TECHNOLOGIES and its directors were penalized for failing to ensure auditor attendance at AGMs on 31.12.2020 and 30.11.2021, violating Section 118(10) read with Secretarial Standard-2 and Section 146. Key takeaway: companies must ensure auditors attend AGMs to comply with statutory requirements.
The Registrar of Companies (ROC), Kanpur, issued an Adjudication Order (dated 13/10/2025) against SEN HON LEE TECHNOLOGIES PRIVATE LIMITED and its three officers in default—Wu Xiaoping, Huang Weifei, and Gautam Singh. The order addresses a violation of Section 118(10) of the Companies Act, 2013, concerning the mandatory requirement for the company’s auditor to attend general meetings, as further regulated by Section 146 and Secretarial Standard-2 (SS-2). An inquiry revealed that the company failed to ensure the auditor attended the Annual General Meetings (AGMs) held on December 31, 2020, and November 30, 2021. This non-attendance constituted a failure to comply with the statutory mandate for auditor presence at general meetings, which made the company and its directors liable for penal action under the corresponding penal clause, Section 118(11).
The adjudication process formally commenced with a Show Cause Notice issued on June 24, 2025. The order explicitly states that the company and the officers in default did not provide any response to the notice nor did they request a formal hearing, even after the notice period had expired. As a result of this confirmed default and the lack of engagement from the noticees, the Adjudicating Officer proceeded to impose the maximum applicable penalties under Section 118(11). The company, SEN HON LEE TECHNOLOGIES PRIVATE LIMITED, was fined the maximum penalty of ₹25,000. Concurrently, each of the three officers in default was individually penalized the maximum amount of ₹5,000. The total penalty imposed on the company and its directors for the auditor non-attendance contravention is ₹40,000.
The adjudication order strictly requires the company and the notified officers to rectify the default immediately by ensuring full compliance with auditor attendance and all associated statutory requirements. They must pay the total penalty amount within 90 days of receiving the official order. The penalties imposed on the individual directors must be remitted from their personal sources of income through the Ministry of Corporate Affairs’ ‘e-Adjudication’ facility. The order concludes by informing the noticees of their right to file an appeal with the Regional Director, RD Noida, within sixty days using Form ADJ, and emphasizes the penal consequences under Section 454(8) for failure to remit the penalty within the prescribed timeframe.
GOVERNMENT OF INDIA
MINISTRY OF CORPORATE AFFAIRS
ROC Kanpur
Registrar of Companies, 37/17, Westcottt Buidling, The Mall, Kanpur, Uttar Pradesh, India, 208001
Phone: 0512-2310443,2310227,2310323
E-mail: roc.kanpur@mca.gov.in
Order ID: PO/ADJ/10-2025/KN/00762 Dated: 13/10/2025
ORDER FOR ADJUDICATION OF PENALTY UNDER SECTION 454 OF THE COMPANIES ACT, 2013 (‘THE ACT’) FOR VIOLATION OF SECTION 118(11) 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 SEN HON LEE TECHNOLOGIES PRIVATE LIMITED [herein after known as Company] bearing CIN U25209UP2019PTC117599, is a company registered with this office under the Provisions of the Companies Act, 2013/1956 having its registered office situated at PLOT NO 10, KASNA ECOTECH -1 EXTENSION -1 NA GREATER NOIDA GAUTAM BUDDHA NAGAR UTTAR PRADESH INDIA 201308
Individual details:
In the matter relating to WU XIAOPING [herein after known as individual] having DIN 08602212 and having its address at NO 301 UNIT 2 BUILDING 17 NO 95 SECTION 3 OF JIANGNAN ROAD JIANGYANG DISTRICT LAUZHOU CITY SICHUAN NA CHINA 646000
In the matter relating to HUANG WEIFEI [herein after known as individual] having DIN 08517634 and having its address at NO.18 QIAOTOUYUAN, DAQIAOBIAN VILLAGE GUISHAN TOWNSHIP HUBEI PROVINCE MACHENG CITY NA CHINA 438300
In the matter relating to GAUTAM SINGH [herein after known as individual] having DIN 08575001 and having its address at GUDHANA VISHARAT NAGAR BISHARAT NAGAR BUDAUN UTTAR PRADESH INDIA 243637
C. Provisions of the Act:
(11) If any default is made in complying with the provisions of this section in respect of any meeting, the company shall be liable to a penalty of twenty-five thousand rupees and every officer of the company who is in default shall be liable to a penalty of five thousand rupees.
D. Facts about the case:
1. Default committed by the officers in default/noticee – The Directorate vide its letter no. Inq./Guard/2021/10971 dated 17.12.2021 and Ministry?s letter no. F.No. CL-II-08/131/2021-DGCoA-MCA dated 13.12.2021 directed to conduct the inquiry u/s. 206(4) of the Companies Act, 2013, against the said company. On examining it was found that Annual General Meeting dated 31.12.2020 and 30.11.2021 has not been attended by the auditor of the Company. Hence, it is noncompliance of Point no. 4.2 of SS-2 read with Section 118(10) and Section 146 of the Companies Act, 2013. Accordingly, the said violation was reported by the Inquiry officer in report dated 08.06.2022. The O/o DGCoA vide its letter No. CL-II-04/190/2022-O/o DGCoA dated 12.08.2024 has accorded the sanction to take penal action. Thus, it is evident that the company and its Directors have failed to comply with the provisions of section 118 (10) of the Companies Act, 2013. And are thus liable for penal provisions.
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. This office issued Show Cause Notice on 24.06.2025 to the company and its officer-in-default as the auditor failed to attend the AGM on 31.12.2020 and 30.11.2021 as per the requirement of Section 146 which is contrary to the provisions of Section 118 (10) of the Companies Act, 2013 read with point no. 4.2 of Secretarial Standard-2 which mandates that the auditor should attend the AGM.
More than 15 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 for hearing. In the said circumstances, penalty as applicable as mentioned below is being imposed upon the company as well as its officer-in default as per Section 118 (11) 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 | SEN HON LEE TECHNOLOGIES PRIVATE LIMITED having CIN as U25209UP2019P TC117599 | 25000 | 0 | 25000 | |
| 2 | WU XIAOPING having DIN as
08602212 |
5000 | 0 | 5000 | |
| 3 | HUANG WEIFEI having DIN as
08517634 |
5000 | 0 | 5000 | |
| 4 | GAUTAM SINGH having DIN as
08575001 |
5000 | 0 | 5000 |
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 Noida 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 Kanpur
