Non compliance of Section 137 of Companies Act 2013

If the act ( Non filing in this case) was done during the tenureship of director then he may be prosecuted , even he resigns later ,company defaulted in filing DIR-12 to ROC , because DIR-11 is optional ,you should also find the actual cause is just non filing of AOC-4/MGT-7 for 2014-2015 or any fraud/siphoning off happen ?,you can represent yourself before the ROC or Court & you can show that you resign from board due to genuine reason also during your tenure you don't have any cause to believe which impacts the reliability of FS or Current board and such directors were responsible for filing FS ,also produce copy of DIR-11,resignation letter ,any intimation you have send to company for Filing DIR-12( Which was not done ), most probably you were resigned just before AGM (Sep due date) and non filing of DIR -12 by company ,ROC also accused you ...For decreminalization ,it's my personal view that you have to confirm that it's retrospective in nature or not , by the way if company has already filed AOC -4 for 2014-2015 by paying penalty/fine then on that behalf petition can be quashed ,else such cases can be compounded also but for that filing of AOC-4 to be done .

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Still clarity in reply sort. will ROC withdraw case on its own as the section is decriminalized.

No, I don't think so, There is no retrospective effect of such decriminalisation ,so action was taken when it was subject prosecution, so matter is subjudice in court ,so you have to make representation and either you can go for compounding or else you may save with facts and evidences...

If I can recall, last yr till Dec 2020 settlement scheme was at there by MCA which give sunrise benefit to all defaulters to comply and ROC has to take back the case... CLSS scheme

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