The Registrar of Companies (ROC) Goa, acting as the Adjudicating Officer, issued an order imposing penalties on SKEXXA TECHNOLOGY PRIVATE LIMITED and its two directors, Das Sampabala and Sabita Das, for violating Section 92(5) of the Companies Act, 2013. The violation stemmed from the company’s failure to file its Annual Return for the Financial Year 2022-23. The ROC’s inspection of company records confirmed the default. A Show Cause Notice (SCN) was issued to the company and its officers on September 1, 2025, but they failed to provide any reply or request an e-hearing.
Considering the facts and the absence of a response, the Adjudicating Officer exercised powers under the Companies Act, 2013, to levy the penalties. The company, which qualifies as a Small Company, was granted the benefit of reduced penalty under Section 446B of the Act. Consequently, a penalty of Rs. 37,900/- was imposed on SKEXXA TECHNOLOGY PRIVATE LIMITED, and a penalty of Rs. 25,000/- each was imposed on the two defaulting officers, Das Sampabala and Sabita Das, totaling Rs. 87,900/-. The order directs the company to immediately rectify the default by filing the outstanding Annual Return. The penalized individuals must pay the amount from their personal sources/income within 90 days of receiving the order, utilizing the Ministry of Corporate Affairs’ ‘e-Adjudication’ facility. Non-payment within the deadline will incur further penal consequences as outlined in Section 454(8) of the Act. The order also informs the company and officers of their right to file an appeal with the Regional Director, RD Mumbai, within sixty days.
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/00675 Dated: 16/10/2025
ORDER FOR ADJUDICATION OF PENALTY UNDER SECTION 454 OF THE COMPANIES ACT, 2013 (‘THE ACT’) FOR VIOLATION OF SECTION 92(5) 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 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:
If any company fails to file its annual return under sub-section (4), before the expiry of the period specified therein, such company and its every officer who is in default 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 during which such failure 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.
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 Annual Returns for FY 2022-23. Hence the company and its directors have violated the provisions of section 92 of the Companies Act, 2013 and are liable for penal action under section 92(5) of the Companies Act, 2013.
2. No e-hearing requested by the company.
E. Order:
1. 1. Upon verifying the records of the company, it is observed that the company has not filed Annual Returns for FY 202223. Hence the company and its directors have violated the provisions of section 92 of the Companies Act, 2013 and are liable for penal action under section 92(5) of the Companies Act, 2013.
2. In this regard, A Show Cause Notice vide notice ID no. SCN/ADJ/05-2025/GA/01447 dated 01.09.2025 was issued to the company and its officers in default under section 454 r/w section 92 of the Companies Act, 2013 through E-adjudication Module on account of failure to file Annual Returns for FY 2022-23.
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.37,900/- on the company and Rs.25,000/- each on the Officers in default for contravention of the provisions of section 92 of the Companies Act, 2013 for non-filing of Annual Returns. 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 the Annual Return in compliance with section 92(4) 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 | 37900 | 0 | 200000 | |
| 2 | DAS SAMPABALA having DIN as 09044919 |
25000 | 0 | 50000 | |
| 3 | SABITA DAS having DIN as 09045112 | 25000 | 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
