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        Case ID :
        Companies Law

        The HC allowed the appeal, holding that Circular No. 13/2019...

        Deadline Extension for FY 2019 Financial Statements Valid Under Circular No. 13/2019 Without Extra Fees

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                          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.
                                The HC allowed the appeal, holding that Circular No. 13/2019 validly extended the deadline for filing financial statements for the FY ending 31.03.2019 to 30.11.2019 without levy of additional fees. The Court clarified that Section 137(1) and Section 403 mandate timely submission with prescribed fees, but the Circular and the proviso to Section 403 confer entitlement to file without additional fees up to 30.11.2019. Any filing beyond this date attracts additional fees at Rs.100 per day. The appellants acknowledged liability for fees accruing from 01.12.2019 onwards. The respondents were directed to calculate the additional fees accordingly for the delay post 30.11.2019. Thus, the excess fees charged for filings within the extended period were rightly rejected, and the appellants were held liable only for fees due for delays beyond the extended deadline.
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