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14 Case law 01/November 2023
M/s. DEXTER BIOCHEM PRIVATE LIMITED
No. ROC-GJ /ADJ. ORDER/ DEXTER BIOCHEM/ Sec.140/ 2023-24/2632/33
Office of the Registrar of Companies, Gujarat, Dadra & Nagar Haveli
Adjudication order
Date of Order: 15th September, 2023
Adjudication Order against the Auditor of the Company for violation of section 140(2) of the Companies Act, 2013, read with Rule 8 of the Companies (Audit and Auditors) Rules, 2014, for Non-filing of Form ADT-3 with respect to Resignation from the Company.
FACTS
On perusal of documents available on the MCA21 Portal, M/s DBPL (the Company) had appointed M/s. DKN&A as Statutory Auditors of the company for the period from 1st May, 2015 to 31st March, 2020. Further, it was noticed that the company had also appointed M/s. P.U.N & Co. Chartered Accountants as Statutory Auditors of the Company for the period from 1st April, 2017 to 31st March, 2022.
Based on this, the Registrar of Companies, Gujarat, Dadra & Nagar Haveli (“R
