Annual Return (Form 23AC) filed later and also with wrong attachment not rectified

Dear Corporate Law Gurus

Greetings.

The Form 23AC for 2015 is filed on the MCA Portal in December 2016 and also the wrong Annual Return (2014) is attached and certified by the Directors and uploaded by the CS/CA? This error is not rectified till date?

What are the implications on the Company, Directors, CA/CS?

Is this a cognizable offence?

Is 447, 448, 449 applicable?

Who should be approached (NCLT or ROC or both)?

Many Thanks in advance.