Regularising Delayed Filings for Telangana Companies: ROC Hyderabad Notices and Adjudication

Delayed ROC filings are regularised the same way across India, under the Companies Act. But for a company registered in Telangana, the notices, orders, appeals and tribunal applications along the way come from, and go to, specific local authorities. This guide explains who's who for a Telangana company, and what to do at each stage.

ROC Hyderabad: Notices and Adjudication

The Registrar of Companies, Hyderabad covers every company registered in Telangana. For defaults that attract a penalty, the ROC acts as the adjudicating officer: it issues a show-cause notice to the company and the officers in default, gives them a chance to respond and be heard, and then passes an order imposing a penalty. Adjudication orders issued by ROC Hyderabad are published on the MCA website.

If you receive a show-cause notice

• Check the response deadline immediately; it's usually short.
• File the pending forms, if you haven't already.
• Reply explaining the default, and claim the reduced penalty if the company is a small company, OPC or startup, which caps the penalty at half the normal amount.
• Attend the hearing, in person or through an authorised representative, if one is fixed.

Appealing an order

A company or officer that disagrees with an adjudication order can appeal to the Regional Director with jurisdiction over Telangana, within 60 days of receiving the order.

Compounding

For defaults that are still offences punishable with a fine, a Telangana company applies to compound them. Depending on the maximum fine involved, the application goes to the Regional Director, or to the Hyderabad bench of the National Company Law Tribunal.

NCLT Hyderabad: Restoration

When a Telangana company has been struck off by ROC Hyderabad for not filing, it has to be restored before it can regularise anything. The application for restoration goes to the Hyderabad bench of the NCLT, which covers companies in Telangana and Andhra Pradesh. The company usually has to show it was carrying on business or that it's otherwise just to restore it, and undertake to file all pending documents with fees once restored.

Disqualified Directors

Many directors in Telangana have found their DINs disqualified because a company they were on stopped filing for three years. Regularising the company's filings, or restoring it through NCLT Hyderabad and then regularising, can be part of the solution. Challenging a disqualification directly is a legal matter, typically taken to the High Court for the State of Telangana. Each case turns on its facts, so it needs specific advice.

Amnesty Schemes

MCA amnesty schemes apply nationally, so Telangana companies can use them on the same terms as anyone else when one is open. Filings under a scheme are made on the MCA portal, and any immunity is granted against the ROC with jurisdiction, which for Telangana is ROC Hyderabad.

Don't Forget State Filings

A company that has fallen behind on ROC filings has often fallen behind elsewhere too. While regularising, check the company's position on:

• GST returns with the Telangana GST authorities.
• Professional Tax returns and payments with the Telangana Commercial Taxes Department.
• Shops and Establishments renewals and records.
• Income-tax returns for the same years.

The audited accounts prepared to regularise the ROC filings are usually the basis for catching up on these too.

A Checklist for Telangana Companies

1. Pull the company's MCA record, and any notices or orders from ROC Hyderabad.
2. Reactivate directors' DINs with KYC.
3. Finalise, audit and file the pending years in order.
4. Respond to any show-cause notice before its deadline, claiming small-company limits where they apply.
5. If the company has been struck off, apply to NCLT Hyderabad for restoration first.
6. Catch up on GST, Professional Tax and income-tax filings alongside.

Getting Help

Think Filing regularises delayed filings for companies and LLPs in Telangana, responds to ROC Hyderabad notices and represents clients at adjudication hearings, and handles compounding and NCLT Hyderabad restoration applications.