Roc related

If we see practically, non filing of AA n AR is not related to appointment of auditor as it is assumed that the AGM was duly held and all the compliances were duly made except e-filing of documents with ROC (this can be done by paying additional fee)

But non helding of AGM is a significant non compliance by the company. Every company is bound by laws of Companies Act.

In my view, no matter what, you should file form 23B for appointment of auditors. At least we should comply the laws and should not avoid it saying that everything has also been pending.

u should file for all those years.. if u r having any idea to active ur e filing status of ur company and also its mandatory to appoint auditor for every financial year.