Penalty Imposed for Failure to Display Registered Office Details at Warehouses

Section 12(8) Penalty Imposed for Failure to Display Registered Office Details at Warehouses: ROC Ahmedabad

The Registrar of Companies, Ahmedabad, issued an adjudication order under Section 454 of the Companies Act, 2013, for violation of Section 12(8) arising from non-compliance with Section 12(3)(a). The company filed a suo motu adjudication application stating that it had inadvertently failed to affix its name and the address of its registered office outside its warehouses during the period from 01.04.2025 to 30.01.2026. The company stated that upon becoming aware of the non-compliance, it took corrective steps and affixed the required name and registered office address at all warehouse premises. The adjudicating authority held that the company had violated Section 12(3)(a) during the relevant period and that the company and its officers in default were liable under Section 12(8). A penalty of ₹1,00,000 was imposed on the company and on six officers in default, while no penalty was imposed on four individuals as reflected in the penalty table. The order directs rectification of the default and payment of the applicable penalty within 90 days through the MCA e-Adjudication facility, provides for an appeal before the Regional Director, Ahmedabad, within 60 days, and refers to Section 454(8) regarding non-payment.

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/07-2026/AD/02512 Dated: 07/07/2026

ORDER FOR ADJUDICATION OF PENALTY UNDER SECTION 454 OF THE COMPANIES ACT, 2013 (‘THE ACT’) FOR VIOLATION OF SECTION 12(8) 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 VAHH CHEMICALS LIMITED [herein after known as Company] bearing CIN U24110GJ2019PLC111346, is a company registered with this office under the Provisions of the Companies Act, 2013/1956 having its registered office situated at PLOT 2/5198 ETC,5TH FLOOR,5003, WORLD TRADE CENTRE, NEAR UDHNA DARAWAJA, RING ROAD NA SURAT SURAT GUJARAT INDIA 395002

Individual details:

In the matter relating to GHANSHYAM MOHTA——-

In the matter relating to AMAR ASHOKKUMAR JARIWALA —–

In the matter relating to SAHIL BHAVESHKUMAR MODI —–

In the matter relating to SHIVANI PARTH KOTHARI ——

In the matter relating to PARAM VIPULKUMAR DESAI —–

In the matter relating to HIREN INDRAVADAN DESAI —–

In the matter relating to HETAL HIRENBHAI DESAI —–

In the matter relating to AAYUSH HIREN DESAI —–

In the matter relating to DHAIRYA BHARAT TULSIANI ——

In the matter relating to JIGAR VYAS ——

C. Provisions of the Act:

If any default is made in complying with the requirements of this section, the company and every officer who is in default shall be liable to a penalty of one thousand rupees for every day during which the default continues but not exceeding one lakh rupees

D. Facts about the case:

1. Default committed by the officers in default/noticee – The company has filed GNL-1 vide SRN AC1907845 dated 30.01.2026 in the matter of Suo moto adjudication application made by 1. M/s. Vahh Chemicals Limited and Hiren Indravadan Desai, Managing Director. As per Suo moto adjudication application Para-2 regarding facts of case the company has stated that ?The company inadvertently failed to affix its name and the address of its registered office at warehouses maintained by the company, as required under the provisions of the Act. However, during the said period the company did not affix its name and the address of its registered office outside these warehouse premises. Accordingly, the company was in non-compliance with the provisions of section 12 (3) (a) of the C.A. 20213 which mandates that every company shall paint or affix its name and the address of its registered office on the outside of every. Upon becoming aware of the non­compliance, then company has immediately taken corrective steps and has duly affixed its name and the address of its registered office at all the warehouse premises in compliance with Section 12 (3) (a) of the C.A. 2013. Therefore, the default has made good w.e.f. 01.04.2025 to 30.01.2026 (Date of GNL-1 filed by company). Hence, violation of section 196(4) of the Companies Act, 2013 during period from 01.04.2025 to 30.01.2026, the penal provisions of section 12(8) of the Companies Act, 2013.

2. Suo-moto application by the applicant.

E. Order:

1. Upon perusal of the Adjudication application filed by the Company, it is noticed from the company’s reply that during the Financial Year 2025-26 for the period from 01.04.2025 to 30.01.2026, the company claims to have inadvertently failed to affix its name and the address of its registered office at warehouses maintained by the company, as required under the provisions of the Act. However, during the said period, the company did not affix its name and the address of its registered office outside these warehouse premises. Accordingly, the company was in non-compliance with the provisions of section 12 (3) (a) of the C.A. 20213 which mandates that every company shall paint or affix its name and the address of its registered office outside these warehouse premises.

In view of the above, it is evident that the company has violated 12 (3) (a) of the C.A. 20213. Therefore, the Company and its Whole-time directors (Officer in Default) are liable for the penal provisions of section 12(8) 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:

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. mThe 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