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<h1>MCA Circular Mandates Filing Cause of Cessation with Form 32 for Director Disputes; Encourages Amicable Resolutions.</h1> The Ministry of Corporate Affairs issued a circular addressing the issue of conflicting returns filed by contesting parties regarding the appointment or change of directors. It supersedes previous circulars and mandates companies to file an attachment detailing the cause of cessation with Form 32 to the Registrar of Companies (ROC) in cases of management disputes. If a director disputes their cessation, they may file a complaint, prompting the ROC to mark the company as having a management dispute. Until resolved, related documents will not be approved or publicly available, encouraging parties to settle disputes amicably or through legal orders.