ROC Ahmedabad Imposes Penalty on SMR Jewels Limited for 445-Day Delay in Filing Form MGT-14

The Registrar of Companies (ROC), Ahmedabad, exercising powers as the Adjudicating Officer, has issued a significant order regarding non-compliance with the filing requirements of Special Resolutions. In an order dated 08.01.2026, the ROC penalized SMR Jewels Limited and its officers for a substantial delay of 445 days in filing Form MGT-14, a violation of Section 117(2) of the Companies Act 2013.

This adjudication highlights the stringent approach the Ministry of Corporate Affairs (MCA) is taking regarding procedural lapses and statutory deadlines.

Under the framework of the Companies Act 2013, Section 117(1) mandates that every copy of a resolution or agreement (such as a Special Resolution) must be filed with the Registrar within 30 days of its passing. This is typically done using Form MGT-14.