DIN restoration for statutory filing compliance under Rule 14 was directed to enable pending annual returns and financial statements

Rule 14 of the Companies (Appointment and Qualification of Directors) Rules, 2014 was treated as permitting rectification of filing defaults in annual returns and financial statements. Access to the relevant DINs was required so authorised directors could complete the statutory filings through the electronic platform, and restoration was directed for that limited purpose in relation to the company concerned.

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Issues: Whether the petitioners were entitled to restoration of their DIN numbers to enable the defaulting company to file pending annual returns and financial statements in compliance with Rule 14 of the Companies (Appointment and Qualification of Directors) Rules, 2014.

Analysis: The defect in filing annual returns was treated as capable of rectification under Rule 14. Since the rule contemplated removal of the default and the filings were required to be made through the electronic platform, access to the DINs had to be restored so that the authorised directors could complete the statutory filings. The procedural gap was also noted in the context of the disqualification extending beyond the defaulting company.

Conclusion: Restoration of DIN Numbers 00057433 and 00129701 was directed insofar as petitioner No. 1 company, to enable filing of annual returns and financial statements for the stated years.

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