Default in filing annual returns: deemed from due AGM date, additional fees apply irrespective of actual meeting date. Delay in holding the annual general meeting renders a company in default for additional filing fees from the date the return should have been filed based on the due AGM date rather than from the actual meeting date; filing within the extended statutory window after a belated AGM is still treated as default and attracts additional fees, a view reinforced by the Explanation and the provision allowing filing where an AGM has not been held.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Default in filing annual returns: deemed from due AGM date, additional fees apply irrespective of actual meeting date.
Delay in holding the annual general meeting renders a company in default for additional filing fees from the date the return should have been filed based on the due AGM date rather than from the actual meeting date; filing within the extended statutory window after a belated AGM is still treated as default and attracts additional fees, a view reinforced by the Explanation and the provision allowing filing where an AGM has not been held.
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