ROC Kolkata I Imposes ₹20,000 Penalty on Artistery House and Director for Wrong AOC-4 XBRL Filing | Biz Flow Kit
The Registrar of Companies (ROC), Kolkata-I, has levied a total penalty of Rs 20,000 on Artistery House Private Limited and its Certifying Director, Ashok Kumar Jain, for breach of provisions pertinent to the wrong filing information under the Companies Act, 2013.
On 23 July 2026, the order was passed by the adjudicating officer appointed u/s 454 of the Companies Act, 2013, read with the Companies (Adjudication of Penalties) Rules, 2014.
Wrong Auditor Details Register in AOC-4 XBRL Filing
The case arose after the company submitted Form GNL-1 to the ROC, requesting that its previously approved AOC-4 XBRL filing for FY 2024-25 be marked as “defective”.
As per the company, a clerical error occurred during the form filing, wherein the wrong SRN for Form ADT-1 was specified in the section pertaining to “Details regarding Auditors”.
ROC Keeps Company & Director Responsible
ROC noted that under Rule 8(3) of the Companies (Registration Offices and Fees) Rules, 2014, the obligation to validate the correctness and precision of data filed via electronic forms comes under the authorised signatory or certifying person.
However, the company acknowledged the mistake and requested correction by marking the form as defective; the Adjudicating Officer mentioned that such administrative correction does not eliminate the breach or remove the obligation for penalty.
Penalty Charged Under Companies Act
The Registrar of Companies (ROC), with the authority under section 454 read with Section 450 of the Companies Act, 2013, levied the following penalties-
| Notice | Offence | Tax Penalty |
|---|---|---|
| Artistery House Private Limited | Section 450 / Rule 8(3) | ₹10,000 |
| Ashok Kumar Jain (Certifying Director) | Section 450 / Rule 8(3) | ₹10,000 |
INR 20,000 is the total penalty charged.
Appeal and Payment Directions
The ROC has instructed both noticees to correct the default and deposit the penalty amount through the MCA e-Adjudication portal within 90 days from receiving the order.
Also Read: ROC Pune Imposes Penalty on Steam Equipments Ltd. for Incorrect AGM Date in E-Filing
The penalty charged on the defaulting officer must be paid using their personal funds or income and cannot be charged to the company.
Additionally, the order allows for an appeal to be filed before the Regional Director (Eastern Region) in Kolkata using Form ADJ within 60 days from the date of receiving the order.
ROC Kolkata I Order No. PO/ADJ/07-2026/WB/02576
