https://www.taxtmi.com/article/detailed?id=11344 Form CHG-4 must be filed to intimate satisfaction of a charge; statutory rules impose a 30 day filing requirement with graded additional fees for delay, and the Central Government may extend time or allow rectification where omission was accidental or not prejudicial. In the reported case, filing was delayed after the founder director's death; the court applied pandemic limitation exclusion, treated the delay as non deliberate and bona fide, and reduced the regulatory costs imposed for late CHG 4 filing. en-us Fri, 21 Apr 2023 11:35:38 +0530 Fri, 21 Apr 2023 11:35:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11344 Form CHG-4 must be filed to intimate satisfaction of a charge; statutory rules impose a 30 day filing requirement with graded additional fees for delay, and the Central Government may extend time or allow rectification where omission was accidental or not prejudicial. In the reported case, filing was delayed after the founder director's death; the court applied pandemic limitation exclusion, treated the delay as non deliberate and bona fide, and reduced the regulatory costs imposed for late CHG 4 filing. Articles Corporate Laws / IBC / SEBI Fri, 21 Apr 2023 11:35:38 +0530 https://www.taxtmi.com/article/detailed?id=11344