The ROC held that uploading incorrect data and attachments in a statutory return constitutes a completed contravention. Later correction requests cannot wipe out penalty liability.
The ROC held that inability to produce the Register of Members amounts to a clear violation of Section 88, attracting a mandatory penalty despite historical circumstances.
The authority held that non-maintenance of statutory minutes attracts a fixed penalty even if records were destroyed due to unforeseen events. Flood damage was treated as mitigation, not a defence to statutory liability.
Authorities held that failure to file Form MGT-14 for approving annual accounts violated Section 117 of the Companies Act. The ruling reiterates that timely filing of board resolutions is mandatory.
Authorities held that non-filing of Form MGT-14 for approval of accounts violated Section 117 of the Companies Act. The ruling reiterates that filing board resolutions is a mandatory statutory obligation.
The ROC held that filing an AOC-4 form with an incorrect AGM date amounts to a completed contravention. Subsequent correction requests do not erase penalty liability under the Companies Act.
The ROC held that selecting incorrect options in statutory filings amounts to a completed contravention. Later requests to mark the form defective do not remove penalty liability.
The order clarifies that filing an incorrect statutory e-form attracts penalties even if the mistake is later admitted and rectified. Administrative correction does not erase the original contravention under the Companies Act.
The adjudication confirms that incorrect classification of promoter and public shareholding in statutory filings attracts penalties. Even inadvertent errors in Form MGT-7 trigger liability under the Companies Act.
Authorities held that non-disclosure of auditor-reported violations in the Directors’ Report breached Section 134(3)(f). The ruling underscores that transparency in statutory reporting is mandatory, not optional.
