CA Lalit Aggarwal

ROC Levies Rs. 40,000 Penalty on Company and Its Directors for Non-Maintenance of Registered Office

The Registrar of Companies (ROC) Patna under the Ministry of Finance (MCA), Government of India, has issued an Adjudication Order dated December 17, 2025, imposing a penalty on a company, namely Tilak Proficient Nidhi Limited, and its three directors named Suresh Kumar Bhakta, Prasun Kumar Pankaj and Santosh Kumar, under Section 454 of the Companies Act, 2013 for Violation of Section 12(8) of the Act.

|Jai shree shyam | Jai Shree Ram |

Wishing you a Happy New Year filled with good health, success, and prosperity.
May the New Year bring continued success and new opportunities. Wishing you all the best.
Regards
CA LALIT AGGARWAL
80767455515

Compliance Alert Reminder : MCA Filings

Missing the 31st December 2025 deadline can cost companies ₹9,600 overnight. 😳

If AOC-4 and MGT-7 / MGT-7A are not filed by 31-12-2025, late fees becomes applicable from the morning of 01 January 2026.

➡️ ₹6,300 for AOC-4
➡️ ₹3,300 for MGT-7 / MGT-7A
(Assuming AGM held on 30 September 2025)

Important clarification:
The relief granted by MCA was only a waiver of additional fees for the past delay. There has been no extension of the statutory due date.

Where SCN issued for cancellation of GST registration mentioned only that principal place of business was untraceable and did not propose retrospective effect, cancellation of registration with retrospective effect was unsustainable, and cancellation order was set aside. Delhi High Court in Stalwart India Alloys Ltd. vs. Union of India (2025) 36 Centax 373 (Del.)

The Centre’s new fast-track GST registration system (launched on 1 Nov) has massively improved automatic approvals.

✔️2.17 lakh registrations issued in the first 15 days
✔️1.42 lakh (≈66%) cleared electronically within 24 hours
✔️Fastest approval: 21 minutes

Officials say the new workflow has greatly accelerated GST registration processing nationwide!

GST DEPARTMENT CAN FREEZE YOUR BANK ACCOUNT

•The GST Department can freeze bank accounts under Section 83 of the CGST Act if it believes it is “necessary in the interest of revenue.”

•This usually happens during proceedings related to non-filing of returns, suspected tax evasion, fake invoicing, or unpaid GST dues.

•You may not always get prior notice — many people discover the freeze only when transactions stop working.

•If your account is frozen, get the freeze order, check the reason, file your objection (Form DRC-22A) if unjustified, and provide all required documents.

•Freeze orders are provisional and normally last up to one year unless extended.

•Courts have ruled that freezing entire bank accounts can be excessive and can be challenged in High Court.