Judgement

Tribunal rules large-scale OFCD issuance was public offer violating Companies Act and securities laws.

SAT Upholds SEBI Action against Sahara India in Massive OFCD Public Fundraising Violation

Orders

ROC Gwalior penalised the company and its defaulting officers for failing to file consolidated financial statements under the Companies Act.

ROC Gwalior Imposes Penalty for Non-Filing of Consolidated Financial Statements

ROC Chennai waived the penalty on the company despite a 95-day delay in filing Form MGT-7A.

ROC Chennai Imposes Zero Penalty on Company for Delayed MGT-7A Filing

Tribunal closes tax authority’s secured creditor claim after issues already decided in parallel insolvency proceedings

NCLT Disposes Tax Department’s Secured Creditor Claim Application as Infructuous

Notifications

The MCA has notified the Companies (Accounting Standards) Amendment Rules, 2026, introducing a new provision in AS-22 related to OECD Pillar Two income taxes.

MCA Introduces Amendments in Companies (Accounting Standards) Rules, 2026: Know Key Changes

Since the company filed AOC-4 prior to the issuance of the notice of the adjudicating officer, the ROC levied zero penalty as per Section 454(2) of the Companies Act.

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SAT Upholds SEBI Action against Sahara India in Massive OFCD Public Fundraising Violation

ROC Gwalior Imposes Penalty for Non-Filing of Consolidated Financial Statements

ROC Chennai Imposes Zero Penalty on Company for Delayed MGT-7A Filing

NCLT Disposes Tax Department’s Secured Creditor Claim Application as Infructuous

MCA Introduces Amendments in Companies (Accounting Standards) Rules, 2026: Know Key Changes

ROC Levies Zero Penalty on Company Despite Late Filing of Financial Statement: Know How