https://www.taxtmi.com/caselaws?id=775890 The HC held that the Ministry of Corporate Affairs' Circular No. 13/2019 extended the deadline for filing financial statements for FY ending 31.03.2019 to 30.11.2019 without additional fees. Companies, including the appellants, were entitled to submit filings by this date without penalty. Additional fees could only be levied for delays beyond 30.11.2019. The appellants admitted liability for additional fees from 01.12.2019 onwards. The court directed respondents to calculate the additional fee at Rs.100 per day for delays beyond 30.11.2019 until submission. The appeal was allowed accordingly. en-us Mon, 28 Jul 2025 00:00:00 +0530 Fri, 01 Aug 2025 08:27:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775890 The HC held that the Ministry of Corporate Affairs' Circular No. 13/2019 extended the deadline for filing financial statements for FY ending 31.03.2019 to 30.11.2019 without additional fees. Companies, including the appellants, were entitled to submit filings by this date without penalty. Additional fees could only be levied for delays beyond 30.11.2019. The appellants admitted liability for additional fees from 01.12.2019 onwards. The court directed respondents to calculate the additional fee at Rs.100 per day for delays beyond 30.11.2019 until submission. The appeal was allowed accordingly. Case-Laws Companies Law Mon, 28 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775890