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Divesh Goyal

Latest Articles


Why Outstanding Bill Discounting Must Be Reported in Form DPT-3?

Company Law : The issue was whether bank bill discounting facilities require disclosure in Form DPT-3. It was clarified that only amounts outsta...

June 16, 2026 5202 Views 0 comment Print

Voluntary ISIN Does Not Trigger Demat Compliance Due to Statutory Exemption

Company Law : The clarification confirms that Small Companies remain exempt from Rule 9A even after obtaining an ISIN. Compliance obligations ar...

April 17, 2026 1023 Views 0 comment Print

No Annual KYC Filing Needed as Rule Changes to 3-Year Cycle for DIN Holders

Company Law : The amendment changes KYC filing from annual to a three-year cycle. It clarifies timelines and reduces compliance burden while mai...

April 4, 2026 2298 Views 1 comment Print

Major Corporate Law Changes vide Companies Amendment Bill 2026

Company Law : The Bill focuses on easing compliance and decriminalising minor offences. It introduces streamlined procedures and enhanced govern...

April 4, 2026 4500 Views 0 comment Print

Strike-Off Without Annual Filings: Is CCFS Scheme 2026 Required?

Company Law : The article clarifies that companies are not required to complete annual filings for years in which no business activity was carri...

April 4, 2026 4029 Views 0 comment Print


Latest News


MCA Prescribes OTP-Based Email Update Process for Companies and LLPs

Company Law : The MCA introduced a streamlined process for updating registered email IDs of companies and LLPs. The update ensures seamless rece...

April 17, 2026 1881 Views 0 comment Print

MCA Advisory: Fix ‘DSC Not Registered with DIN’ Error in DIR-3 KYC

Company Law : The issue involves failure in DIR-3 KYC filing due to DSC mismatch. MCA clarified that proper DSC registration with DIN is mandato...

April 17, 2026 2508 Views 0 comment Print

MCA launches Final Set of 38 Company Forms In MCA21 V3 Portal

Company Law : The MCA21 V3 portal will launch its final 38 company forms on July 14, 2025. Key dates include V2 e-filing discontinuation on June...

May 31, 2025 5292 Views 0 comment Print

Scheme for Street Vendors -PM SVANidhi scheme

Corporate Law : Ministry of Housing & Urban Affairs Scheme of Special Micro-Credit Facility launched for Street Vendors – Striving towar...

June 21, 2020 2094 Views 0 comment Print


Latest Judiciary


“Liability of Director after Strike off’ and ‘Wound up of Company after Strike off”

Company Law : In this flash editorial author discusses the provisions of liability of directors after strike off of Company or winding up of Com...

March 6, 2018 40005 Views 1 comment Print

Time to file Appeal in NCLAT against Order of Adjudicating Authority

Company Law : Article discusses Time Period for Filing of Appeal in National Company Law Appellate Tribunal (NCLAT) against the order of adjudic...

December 15, 2017 14916 Views 0 comment Print

Perusal of Pending Proceeding before HC after declaration of Moratorium in IBC, 2016

Corporate Law : In this editorial author discusses Judgment National Company Law Appellate Tribunal (NCLAT) in the case of Steamline Industries L...

December 15, 2017 1950 Views 0 comment Print

Whether POA Holder Can File Application Under IBC, 2016

Corporate Law : The 'I&B Code' is a complete Code by itself. The provision of the Power of Attorney Act, 1882 cannot override the specific provisi...

December 14, 2017 2658 Views 0 comment Print

Whether dispute raised by OC is bar for acceptance of petition under IBC

Corporate Law : Whether Corporate Debtor can bar the NCLT to accept the petition of Operational Creditor by raising a dispute on the Demand Notice...

October 9, 2017 2229 Views 0 comment Print


Process of Strike off of Limited Liability Partnership (LLP)

June 20, 2017 97302 Views 9 comments Print

In this Flash editorial, the author begins by referring the provision of the LLP Act, 2008 concerning to Strike off of LLP. In case the LLP wants to close down its business or where it is not carrying on any business operations, it can make an application to the Registrar of Companies for declaring the company as defunct and removing the name of the LLP from its register of LLPs.

Lets understand 22 changes in Exemption to Private Limited Company

June 17, 2017 8463 Views 2 comments Print

Previously, Ministry of Corporate Affairs by notification dated 5th June, 2017 has given several exemptions to Private Limited Companies. Via Notification dated 13th June, 2017 MCA has added more exemptions by amending the notification dated 5th June, 2015.

New Exemption to Private / Government / Section 8 Companies

June 15, 2017 50577 Views 6 comments Print

Article discusses exemption provided to Private Limited / Government / Section 8 Companies under Companies Act, 2013 vide Notifications dated: 13.06.2017 which are in addition to exemptions provided vide earlier notifications dated 05.06.2015.

Analysis of New Exemption to Private Limited Companies

June 14, 2017 18465 Views 5 comments Print

In this Flash editorial, the author begins by referring the powers of central government providing fewer than 462 of Companies Act, 2013. the Central Government, in the interest of public, hereby amends the notification of the Government of india, in the Ministry of Corporate Affairs, vide number G.S.R. 464(E) dated the 5th June, 2015 published in the Gazette of India

Ease of recovery of debt from A Company against/ goods/services/ loan – Operational / Financial Creditors

June 4, 2017 24228 Views 9 comments Print

In this Flash editorial, the author begins by referring the provisions of Insolvency & Bankruptcy Code, 2016. Further author will discuss how a natural person/ business man/ company can apply for demand of due amount from the Creditors (Companies), what are the terms and conditions for such demand, how much time it will take to recovery of money etc.

Operational Creditor – NCLT Decision

June 4, 2017 20886 Views 0 comment Print

In this Flash editorial, the author begins by referring provisions of Insolvency & Bankruptcy Code, 2016. Provision of Insolvency and Bankruptcy Code, 2016 came into effect for from December 2016.

All about registration of Housing Finance Company with National Housing Bank (NHB)

May 12, 2017 13368 Views 0 comment Print

In this Flash editorial, the author begins by referring the provisiosn of National Housing Bank, Housing Finance Companies. Author tries to discuss the conditions for registration of Housing Finance Company with NHB. It is worth noting that amidst the gradual development of demand in the housing finance sector, the corporate houses have made a significant move in order to grab the win-win situation.

Process of preferential allotment of share under Companies Act, 2013

April 15, 2017 138768 Views 15 comments Print

Rule 14 of Companies (Prospectus and Allotment of Securities) Rules, 2014 concerning to the Preferential allotment of Shares of the Company also makes an endeavor to light up on provisions and process of allotment of shares through Preferential allotment of shares, difference between Private Placement of Shares & Preferential allotment of shares etc.

Whether non ratification of statutory auditor is removal of statutory auditor

April 14, 2017 20754 Views 1 comment Print

In this Flash editorial, the author begins by referring the provisions of Section 139 & 140 of Companies Act, 2013 relating to ratification of Auditor in every Annual General Meeting & Removal of auditor. The main thrust of the article, however, is upon the indirectly removal of Auditor through Non Ratification of Auditor

Advantages of appointment of whole time company secretary

April 7, 2017 12006 Views 0 comment Print

In this Flash editorial, the auditor begins by referring the provisions of section 203 of Companies Act, 2013 and Section 383A of Companies Act, 1956 concerning to the whole time Company Secretary of the Company also makes an endeavor to light up on provisions of penalty on non appointment Company Secretary via decided case laws.

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