The Registrar of Companies (ROC) Ahmedabad, under the Ministry of Corporate Affairs, issued an adjudication order (ID: PO/ADJ/06-2025/AD/00440/1474 To 1479) on June 24, 2025. This order imposes penalties for violations of Section 118(11) of the Companies Act, 2013, concerning the improper maintenance of minute books.
During an inspection, it was found that HARSH GATHANI ENTERPRISE PRIVATE LIMITED did not record minutes with specific entry dates as required by Section 118 and Secretarial Standard – 1. Consequently, the company was penalized Rs. 25,000. Additionally, two officers, Parag Rameshbhai Gathani (DIN 01598663) and Shrirang Shaunakkumar Bhatt (DIN 01775957), were identified as officers in default for the relevant period (financial year 2014-15) and each incurred a penalty of Rs. 5,000. Dhiren Vinodchandra Shah and Dilipbhai Chinubhai Shah were not found to be directors during the period under consideration and thus were not penalized. The company and the penalized officers are required to rectify the default and pay the penalties within 90 days via the ‘e-Adjudication’ facility, with officer penalties paid from personal funds. Appeals can be filed with the Regional Director, RD Ahmedabad within sixty days.
GOVERNMENT OF INDIA
MINISTRY OF CORPORATE AFFAIRS
ROC Ahmedabad
Registrar Of Companies, ROC Bhavan , Opp Rupal Park Society, Behind Ankur Bus Stop, Naranpura, Ahmedabad, Gujarat, India, 380013
Phone: 079-27438531, E-mail: roc.ahmedabad@mca.gov.in
Order ID: PO/ADJ/06-2025/AD/00440/1474 To 1479 Dated: 24/06/2025
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. Individual details:
In the matter relating to PARAG RAMESHBHAI GATHANI [herein after known as individual] having DIN 01598663 and having its address at SUR. NO. 154/1, BESIDES SHAISHYA, NR. ARYAVRAT IV LANE SUR. NO. 154/1, BESIDES SHAISHYA, NR. ARYAVRAT IV LANE Ahmedabad Gujarat India
In the matter relating to SHRIRANG SHAUNAKKUMAR BHATT [herein after known as individual] having DIN 01775957 and having its address at C/47 , ANUPAM SOCIETY, JODHPUR ROAD, SATELITE ROAD C/47 , ANUPAM SOCIETY, JODHPUR ROAD, SATELITE ROAD Ahmedabad Gujarat India
In matter relating to DHIREN VINODCHANDRA SHAH [herein after known as individual] having DIN 02378727 and having its address at 4 BANK OF BARODA STAFF SOC.OPP. NEW VADAJ POLICE CHOKY 4 BANK OF BARODA STAFF SOC.OPP. NEW VADAJ POLICE CHOKY AHMEDABAD Gujarat India
In the matter relating to DILIPBHAI CHINUBHAI SHAH [herein after known as individual] having DIN 08089704 and having its address at B-401, SIDDHRAJ APPARTMENT, OPP. ARYVRAT BUNGLOWSNR. PRERNA TIRTH JAIN TAMPLE B-401, SIDDHRAJ APPARTMENT, OPP. ARYVRAT BUNGLOWSNR. PRERNA TIRTH JAIN TAMPLE AHMEDABAD Gujarat India
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 – During the course of inspection, Inspecting Officer reported to the Directorate in its report that it is observed from the Minutes books submitted by the company that it contains following violation: Date of entry in minutes books as per SS-1 is not found by this office in any of the Minutes books maintained by the company since the Minutes have not been recorded in proper manner. The date of entry of such minutes books specifically need to mention in every minutes books. Accordingly the company has violated the provision of Section 118 of the Companies Act, 2013 r.w. SS-1. The Regional Director, NWR vide letter dated 16.09.2023 issued directions to take action for violation of Section 118 of the Companies Act, 2013. The undersigned has reasonable cause to believe that the aforesaid provisions of the Act have not been complied with and accordingly company and Officers at the relevant period are liable to penalize u/s 118 of the Companies Act, 2013.
2. The Authorised representative of the company was given an opportunity to make representation as per the request of the stake holder. Order is being issued based on the inwarded written submission and oral representation on the date of e-hearing. The company in its reply submitted that Mr. Dhiren Shah, Mr. Dilip Bhai Shah and Shrirang Batt were not director during the financial year 2014-15 which is period under consideration of e-Adjudication Notice.On perusal of reply as well as written submissions and oral submission of the Authorised Representative of the Company and also relying on the 10 report, Mr.PARAG RAMESHBHAI GATHANI and MR. SHRIRANG SHAUNAKKUMAR BHATT were reported as officers in default for the relevant period. Thus both the officers are liable to be penalized. Hence, a penalty of Rs. 25000 on company and Rs. 5000 each on Mr. Parag Gathani and SHRIRANG SHAUNAKKUMAR BHATT is imposed.
E.Order:
1. On perusal of reply as well as written submissions and oral submission of the Authorised Representative of the Comp and also relying on the 10 report, Mr.PARAG RAMESHBHAI GATHANI and MR. SHRIRANG SHAUNAKKUMAR BHAT were reported as officers in default for the relevant period. Thus both the officers are liable to be penalized. Hence, a pe a. y of Rs. 25000 on company and Rs. 5000 each on Mr. Parag Gathani and SHRIRANG SHAUNAKKUMAR BHATT is imposed.
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 | HARSH GATHANI ENTERPRISE PRIVATE LIMITED having CIN as U74120GJ2010P TC061063 | 25000 | 0 | 25000 | |
| 2 | PARAG RAMESHBHAI GATHANI having DIN as 01598663 | 5000 | 0 | 5000 | |
| 3 | SHRIRANG SHAUNAKKUMA R BHATT having DIN as 01775957 | 5000 | 0 | 5000 | |
| 4 | DHIREN VINODCHANDRA SHAH having DIN as 02378727 | 0 | 0 | 5000 | |
| 5 | DILIPBHAI CHINUBHAI SHAH having DIN as 08089704 | 0 | 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 Ahmedabad 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.
Keerthi Narayana,
Registrar of Companies
ROC Ahmedabad
