NCLT directs compounding of offence as delay in filing of cost audit report was due to technical glitch on MCA portal

COMPANY LAW: Where applicant company filed application for compounding of offence under section 233B of Companies Act, 1956 on ground that delay in filing cost audit report was due to technical problems in MCA portal and applicants had no mala fide intention, offence was to be compounded by NCLT on payment of compounding fee

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