Compounding order under Section 441 of the Companies Act, 2013 for violation of Section 96 of the Companies Act, 2013 in the matter of M/s. Kosdrug Private Limited

BEFORE THE REGIONAL DIRECTOR (NORTHERN REGION) Company Application No. RDNR/KOSDRUG/COMP/441/2025/N30275002 In the matter of the Companies Act, 2013 - Section 441 In And the Matter ofKOSDRUG PRIVATE LIMITED having Registered office at 3445, Ground Floor, Delhi Gate, New Delhi, Delhi, India-110002.

In the matter of: |. Kosdrug Private Limited. 2. Ms. Anshu Chawla, (Director), 3. Mr. Amit Chawla, (Director). 4. Mr. Amrit Bhushan Chawla. (Director).

Present: Ms. Jasmeen Kaur, Ld. PCS. Mr. Krishan Kumar, Assistant Director.

---Applicant(s)

-+» For Applicant(s) ....Presenting Officer

Date of Hearing: 16.12.2025.

INTERIM ORDER

1. Anapplicutivn under section 441 of the Companies Act, 2013, for compounding of default committedForm u/s 96 ofthe Companies Act, 2013 was filed by the aforesaid Applicants vide GNL-| through SRN N30275002.

2. Facts presented by the Presenting Officer: S.NO. | Factors to be Considered | _Remarks (i) | The gravity ofoffence: The Company has failed to hold the Annual- General Meeting (AGM) within the stipulated time period pursuant | to the provision of section 96 of the Act. The AGMI of the company for the financial year ended 31 03.2024 was _ required to be held on or before 30.09.2024 but the same | was held on 05.12.2024 (66 days delay), hence default. (il) | Theunintentional:act is intentional or Unintentional. ) The maximum punishment | Section 99 of The Companics Act, 2013: prescribed for such offences, such as fine or "If any default is made in holding a meeting of the company imprisonment or both fine | in accordance with the section 96 or section 97 or section and imprisonment: 98 or in complying with any directions of company the Tribunal, the shall and every officer of the company who is in default be punishable with fine which may extend to one lakh finerupees and in the case ofa continuing default, with a further day duringwhich whichmay extendsuch defaultto fivecontinues"thousand rupees for every

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||Finereported/recommended bytheROC, is asfollows:|Finereported/recommended bytheROC, is asfollows:||||
|---|---|---|---|---|---|
||Name<br>of|Fine<br>Additional | Total Fine<br>applicants<br>(in Rs.)<br>Fine<br>(in Rs.)<br>in Rs.)<br>*<br>3,25,000/- |4,25,000/-|||||
||||||||
|||Private<br>Limited.<br>|||||
||Chawla<br>Mr.<br>Amrit<br>3,25,000/-<br>| 4.25.000/-<br>Bhushan.<br>i<br>Mr.<br>Amit<br>3,25,000/-<br>|,4,25,000/-<br>|<br>Chawla.<br>__<br>4<br>*For the purpose of additional fine:<br>|<br>Rs,)UU0/-X65days= Rs.3.25,000/-<br>||||||
|(iv)<br>(v)|The report of Registrar of |Received<br>Companies:<br>a:<br>The period ofdefault:<br>||Receivedon06.06.2025.<br>|<br>___4<br> FinancialYear2023-24.(66daysdelay)<br>{30.09.2024 to 05.12.2024}||||
|(vi)|Whether<br>petition<br>_—for <br>compounding<br>is suo-moto<br>before or after notice from<br>the Registrar of Companies<br>or after imposition of the|Suo-Motoapplication filedbytheApplicants.<br>|<br>|||||

<br>petition<br>_—for <br>compounding<br>is suo-moto<br>before or after notice from<br>the Registrar of Companies<br>or after imposition of the|Suo-Motoapplication filedbytheApplicants.<br>|<br>|||||
|(vii)|punishment or during the<br>nendency<br>ofa<br>proceeding:<br>Whether<br>defaulter<br>has <br>madegoodofthedefault:|The Petitioner Company has made its default good in<br>respect of the contravention of Section 96) of the_<br>Companies Act, 2013 by holding theAGM for the F.Y.<br>2023-24 on05.12.2024 and has also filed AOC-4+ eform <br>vide SRN N26470849 dated 14.01.2025 and MGT-7A<br>eform vide SRN N26486886 dated 14.01.2025, status of|||_|a,|
|(viii)|Financial Condition ofthe <br>Company<br>and<br>other <br>defaulter:|which are approved.<br> During the course ofhearing Ld.PCS confirms that the<br> |turnover<br>of the Company<br>is<br>Rs.<br>9.26<br>Crores<br>(Approximately)<br>and<br>Profit<br>is<br>Rs.<br>28<br>Lakhs<br>(Approximately) forFY2023-24.||||
|arr<br>compounded in last three<br>ears:<br>(%)<br>|The act of defaulters is <br>prejudicialtotheinterestof<br>themember(s) orcompany|||No.<br>LaeSRENe<br>feeUeoP_ a<br>[Eo<br>aes fswer’<br>|<br>2<br>esl||||
||or<br>public interest or not:|||||
|||peal||||
||company, etc:|||||
|||,||||

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br>themember(s) orcompany|||No.<br>LaeSRENe<br>feeUeoP_ a<br>[Eo<br>aes fswer’<br>|<br>2<br>esl|||| ||or<br>public interest or not:||||| |||peal|||| ||company, etc:||||| |||,||||

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(xiii) Any other factor relevant to | A. Ld. PCS prays for leniency as the default was on account | the case: of unavoidable circumstances for the reason ofhealth issues | of the executive director. | . B. Mr. Amit Chawla and Mr. Amrit Bhushan Chawla were the Non-applicants in initial application and as per ROC report dated 27.05.2025, therefore, made applicants through an addendum filed dated 19.09.2025, 3. Compounding Fee levied for the default committed under Section 96 of the Companies Act, 2013 for F.Y. 2023-24 is as follows: S. No. Applicant Name Default period Compounding fee payable | | by the applicant (in INR) | Kosdrug Private Limited. FLY. 2023-24 Rs. 1,50,000/|2 Ms. Anshu Chawla FLY; 2023-24 Rs. 60,000/3 Mr. Amrit Bhushan. ~ FY. 2023-24 Rs. 60,000/| Payment to to be made within made within within 15 days. . 

+. Payment to to be made within made within within 15 days. 

5. Any other details: Nothing as such, 

Signed on the __ day of January 2026 at New Delhi. 

(VINOD SHARMA) REGIONAL DIRECTOR (NR)

## Entd. . RDNR/KOSDRUG/COMP/441/2025/N30275002 LeA “al Dated 

- !. Kosdrug Private Limited. 3445, Ground Floor, Delhi Gate, New Delhi, India-1 10002. 

2. Mr. Amit Chawla. 109, F-3, Prakash Mahal Building, Opp. DMA Hall, Gurudwara Road, Darya Ganj, Dethi, India-] 10002. 

3. Mr. Amrit Bhushan Chawla. 109, F-3, Prakash Mahal Building, Opp. DMA Halil, Gurudwara Road, Darya Ganj, Delhi, India-110002. 

4. Ms. Anshu Chawla. H. No. 5, Road No. 20, II Floor, Punjabi Bagh Extension, New Delhi, India-110026. 

> 3. Registrar ofCompanies, NCT of Delhi and Haryana. 

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