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Learn More15 Case Law No. 01/December/2023
M/s Antique Exim Private Limited
ROC-Guj/Adj. Order/Sec 138/ 2023/1676 to 80
Office of Registrar of Companies, GUJARAT DADRA & NAGAR HAVELI
Adjudication Order
Date of Order: 4th July, 2023
Adjudication order under section 454 read with Section 450 of the Companies Act, 2013 on the company and its directors for violation of provisions of section 138 read with Rule 13 of the Companies (Accounts) Rules, 2014 with respect to non-appointment of Internal Auditor in the Company.
FACTS
The Ministry of Corporate Affairs (‘MCA’) vide letter no. 3/82/2020/CL-II (DGA CoA), dated 17th March, 2020 had ordered an Inquiry of M/s. AEPL under section 206(4) of the Companies Act, 2013.
During the course of the inquiry and on examination of financial statements for the financial years 2018–19 and 2019–20 of M/s AEPL, the Registra