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Divesh Goyal

Latest Articles


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 618 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 1398 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 3498 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 2373 Views 0 comment Print

Strike Off Vs. Distribution of Funds under Companies Act, 2013

Company Law : The issue concerns whether companies can distribute funds before applying for strike off. It is clarified that presence of assets ...

April 4, 2026 630 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 765 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 1434 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 5121 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 2064 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 39798 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 14880 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 1932 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 2643 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 2193 Views 0 comment Print


Strike off of Companies- ROC Notice u/s 248(1)

April 7, 2017 58305 Views 5 comments Print

In this Flash editorial, the auditor begins by referring the provisions of section 248(1) of Companies Act, 2013 relating to Power of Registrar to remove name of company from register of companies. The main thrust of the article, however, is upon the effects of Show Cause Notices

Disclosrue of Specified Bank Notes in Balance Sheet

March 31, 2017 11400 Views 2 comments Print

As per MCA Notification No. G.S.R. 308(E) dated 30th March, 2017 In the Companies Act, 2013, in Schedule III, in Division I, in Part I under the heading General instructions for preparation of Balance Sheet in paragraph 6, after clause W, the following clause shall be inserted

Dispense of shareholder Meeting under Companies Act, 2013

March 19, 2017 21354 Views 1 comment Print

By Notification dated 7th December, 2016 MCA has notified the sections of M&A under Companies Act, 2013 (Section 230-240). In this Flash editorial, the auditor begins by referring the provisions of section 230-240 relating to Meeting of Shareholders & Creditors and also makes an attempt to light up on provisions of dispense of Shareholder Meeting via decided case laws.

Shifting of Registered Office of Company with in State

March 19, 2017 4959 Views 0 comment Print

Every company is governed in accordance with the provisions of the Companies Act, 2013 therefore, it is mandatory for all companies to keep the Registrar of Companies informed about the location of the registered office and changes.

Board Meeting through Video Conferencing under Companies Act 2013

March 19, 2017 117732 Views 2 comments Print

As stated in Section 173(2) of Companies Act, 2013 read with Rule 3 of the Companies (Meetings of Board and its Powers) Rules, 2014, The participation of directors in a meeting of the Board may be either in person or through video conferencing or other audio visual means as may be prescribed

Whether keeping Company structure is like maintaining White Elephant?

March 19, 2017 10809 Views 0 comment Print

After commencement of Companies Act, 2013 from 01st April, 2014 compliance requirement of Companies has been increased. Therefore it’s difficult for the Non-working Private Company to continue with Status of Active Company, because maintenance of company is expensive (like to Maintain a White Elephant) under companies Act, 2013 comparison to Companies Act, 1956

Closure of place of business of Foreign Company: Companies Act 2013

March 19, 2017 9345 Views 1 comment Print

Under the relevant provisions of the Companies Act, 2013, provisions of closure of place of business of foreign Company in India is prescribed.

All about Reduction of share capital under Companies Act, 2013

March 19, 2017 18432 Views 0 comment Print

The Reduction of share capital is a delicate matter for both managerially and legally, its need to be handles with caution. Another name of reduction of share capital is internal reconstruction. Process of Reduction of share capital is first summed- up by the Hon’ble Supreme Court in Punjab Distilleries India Ltd. v. CIT, (1965) 35 Com Cases 541, 544

Compounding of Offences when no Specific Penalty prescribed under Companies Act, 2013

March 19, 2017 16137 Views 0 comment Print

Under the relevant provisions of the Companies Act, 2013, offences committed under the Act entail penal consequences by way of fine, or imprisonment or both. . In this editorial, the author begins by referring the provisions of section 441 of the Companies Act, 2013

Foreign Direct Investment in LLP

March 19, 2017 8439 Views 0 comment Print

In this Flash editorial, the auditor begins by referring the powers of RBI for amendment in Regulation, 2000. The main thrust of the article, however, is upon the provisions / regulations of Foreign Direct Investment in Limited Liability Partnership

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