The Registrar of Companies, Mumbai II, issued an adjudication order dated July 17, 2026 under Section 454 of the Companies Act, 2013 imposing a penalty under Section 450 for violation of Rule 8(3) of the Companies (Registration Offices and Fees) Rules, 2014. The matter arose from a suo motu adjudication application relating to incorrect filing of e-Form ADT-1. The company stated that its statutory auditor was appointed at the Annual General Meeting held on September 25, 2025 for FY 2024–25, but while filing Form ADT-1 on December 17, 2025, the AGM date was inadvertently mentioned as September 22, 2025 instead of September 25, 2025. The director admitted that the error was clerical, occurred while digitally signing and filing the e-form, and did not affect the auditor’s appointment. After a scheduled hearing could not be conducted due to a technical issue, the director submitted a reply by email admitting the non-compliance and undertaking to comply with the order. The Adjudicating Officer imposed a penalty of ₹5,000 on the director, directed payment within 90 days, and stated that an appeal may be filed before the Regional Director, Navi Mumbai, within 60 days.
GOVERNMENT OF INDIA
MINISTRY OF CORPORATE AFFAIRS
ROC Mumbai II
100, Everest, Marine Drive, Mumbai, Maharashtra, India, 400002
Phone: 022-22812627
E-mail: roc.navimumbai@mca.gov.in
Order ID: PO/ADJ/07-2026/MR/02536 Dated: 17/07/2026
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. 698(E) dated 10/02/2026 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 GCC CARGO PRIVATE LIMITED [herein after known as Company] bearing CIN U63030MH2022PTC380014, is a company registered with this office under the Provisions of the Companies Act, 2013/1956 having its registered office situated at FLAT NO 303, HOUSE NO. 0021 NAVI MUMBAI NA GHANSOLI THANE MAHARASHTRA INDIA 400701
Individual details:
In the matter relating to . REKHA ————
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 – Whereas Registrar of Companies Mumbai-II (hereafter referred to as the ROC) is in receipt of a suo-moto Adjudication application on 28.04.2025 filed by the Company (hereafter referred to as the Applicant) under Section 454 of the Companies Act, 2013 (hereinafter referred to as the Act) for default under Rule 8(3) of the Companies (the Registration Offices and Fees) Rules,2014 on account of incorrect filing of E-form ADT-1 With SRN AC0014490 dated 17.12.2025.
Rule 8 (1) of the Companies (The Registration Offices and Fees) Rules, 2014 reads as:
(1)An electronic form shall be authenticated by authorised signatories using digital signature and
(2)Rule 8 (3) reads as the authorised signatory and the professional, if any, who certify e-form shall be responsible for the correctness of the contents of e-form and correctness of the enclosures attached with the electronic form.
The applicant in adjudication application has stated that in accordance with provisions of Section 139 of the Companies Act, 2013 read with Rule 4 of the Companies (Audit and Auditors) Rules, 2014, the company appointed its statutory Auditor at the Annual General Meeting held on 25th September 2025 for Financial Year 2024-25. Further, it has stated that it had filed form ADT-1 on 17th December 2025 vide SRN AC0014490 for financial year 2024-25. While filing the said E-form the applicant due to an inadvertent clerical error mentioned the Annual General Meeting date as 22nd September 2025 instead of 25th September 2025. The said form was digitally signed by Ms. Rekha, Director of the Company. As per Rule 8(3) of the Companies (The Registration Offices and Fees) Rules, 2014, the authorised signatory and the professional who certifies the form shall be responsible for correctness of contents of e-form and correctness of enclosures attached with the e-form. Thus, Ms. Rekha, Director, is liable for penalty under section 450 of the Companies Act, 2013.
2. The noticee in her reply to the show cause notice had not submitted any reply, instead submitted the same application and copy of SCN in the portal as reply. She had requested for hearing, was scheduled on 13-July-2026. However, due to technical issue, the same couldn’t be conducted. Thereafter, the notice submitted her reply vide email dated 13-July-2026, wherein she has admitted the non-compliance and requested to pass appropriate order. She also submitted undertaking to comply with the order passed by your good office and shall remit the penalty, if imposed, within the prescribed time and in accordance with the provisions of the Companies Act, 2013.
E. Order:
1. i. The noticee in her reply to show cause notice has submitted that she respectfully admit that the aforesaid error occurred while digitally signing and filing the e-Form. The mistake was purely inadvertent and clerical in nature and was neither deliberate nor intended to misrepresent any fact.
The appointment of the Statutory Auditor was duly approved by the members at the Annual General Meeting actually held on 25 September 2025. The error was confined only to the incorrect mention of the AGM date in e-Form ADT-1 and did not affect the validity of the appointment or the Company’s statutory compliance.
ii. Rule 8 (3) of Companies (The Registration Offices and Fees) Rules, 2014 reads as “the authorised signatory and the professional, if any, who certify e-form shall be responsible for the correctness of the contents of e-form and correctness of the enclosures attached with the electronic form.”
iii. In view of the facts and admission of the noticee for defaulting in compliance of Rule 8(3) of the Companies (Registration Offices and fee) Rules, 2014, a penalty of Rupees five thousand is being imposed on REKHA, Director of the Company having DIN as 09562392.
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 | REKHA having DIN as 09562392 | 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.
Anannya Saikia,
Registrar of Companies
ROC Mumbai II
