https://www.taxtmi.com/acts?id=40608 Rule 37A empowers the Central Government to appoint adjudicating officers (not below Registrar) to impose penalties for non compliance by an LLP, its partners or other persons. The officer must issue a show cause notice stating the alleged default, relevant penal provisions and maximum penalty, allow 15-30 days for electronic reply (with a possible 15 day extension), and may require physical appearance or oral representation. The officer can summon witnesses, order document production, proceed in absence for non appearance, issue reasoned dated orders within prescribed timelines, require payment via the MCA portal, and remit realised penalties to the Consolidated Fund of India. en-us Mon, 14 Feb 2022 12:33:29 +0530 Mon, 01 Jul 2024 17:13:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40608 Rule 37A empowers the Central Government to appoint adjudicating officers (not below Registrar) to impose penalties for non compliance by an LLP, its partners or other persons. The officer must issue a show cause notice stating the alleged default, relevant penal provisions and maximum penalty, allow 15-30 days for electronic reply (with a possible 15 day extension), and may require physical appearance or oral representation. The officer can summon witnesses, order document production, proceed in absence for non appearance, issue reasoned dated orders within prescribed timelines, require payment via the MCA portal, and remit realised penalties to the Consolidated Fund of India. Act-Rules LLP Mon, 14 Feb 2022 12:33:29 +0530 https://www.taxtmi.com/acts?id=40608