https://www.taxtmi.com/caselaws?id=401672 A company that had not appointed a whole-time Company Secretary could not insist on filing e-form ACTIVE and INC-22A as of right. The Kerala High Court noted that Section 203 of the Companies Act, 2013 requires the appointment of specified managerial personnel for companies meeting the relevant capital threshold, and that Section 203(5) provides penal consequences for default. On that basis, the respondents were entitled to proceed against the petitioners for non-compliance in accordance with law. The Court also made clear that any provisional permission to file the forms did not decide the merits of the challenge to Section 203 or Rule 8A of the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014. en-us Thu, 05 Nov 2020 00:00:00 +0530 Mon, 14 Dec 2020 09:55:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401672 A company that had not appointed a whole-time Company Secretary could not insist on filing e-form ACTIVE and INC-22A as of right. The Kerala High Court noted that Section 203 of the Companies Act, 2013 requires the appointment of specified managerial personnel for companies meeting the relevant capital threshold, and that Section 203(5) provides penal consequences for default. On that basis, the respondents were entitled to proceed against the petitioners for non-compliance in accordance with law. The Court also made clear that any provisional permission to file the forms did not decide the merits of the challenge to Section 203 or Rule 8A of the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014. Case-Laws Companies Law Thu, 05 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401672