501

IN THE NATIONAL COMPANY LAW TRIBUNAL

DIVISION BENCH (COURT– I) CHENNAI

ATTENDANCE CUM ORDER SHEET OF THE HEARING

HELD ON 28.11.2025 THROUGH VIDEO CONFERENCE

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CORAM: HON’BLE SHRI. SANJIV JAIN, MEMBER (JUDICIAL)

HON'BLE SHRI VENKATARAMAN SUBRAMANIAM, MEMBER (TECHNICAL)

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Application No :

Petition No : CP(CA)/51/CHE/2021

Name of Petitioner : G. Rajamchetty and sons Jewellers LLP

&

Chennai

Name of Respondent :

Section : 131 of CA, 2013

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ORDER IN THE NATIONAL COMPANY LAW TRIBUNAL, DIVISION BENCH – I, CHENNAI CP(CA)/51(CHE)/2021 (filed under Limited Liability Partnership Act, 2008 read with rule 11 of the National Company Law Tribunal rules, 2016)

CP(CA)/51/CHE/2021

Present: None for the Petitioner.

None for the Respondent.

Vide separate order pronounced in the open Court, the Petition is dismissed.

File be consigned to records.

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[VENKATARAMAN SUBRAMANIAM] [SANJIV JAIN]

MEMBER (TECHNICAL) MEMBER (JUDICIAL)

MS

Date: 28.11.2025

In the matter of M/s G. RAJAMCHETTY AND SONS JEWELLERS LLP Mr. S. Rajendran G. RAJAMCHETTY AND SONS JEWELLERS LLP (LLPIN: AAE-7786)

Represented through its Partner Mr. Grandhe Udayakumar No.28B, West Raja Street, Raja Veedhi, Kancheepuram – 631 502 . . . . Petitioner Vs Regional Director, Southern Region Ministry of Corporate Affairs

5th Floor, Shastri Bhawan

26, Haddows Road, Chennai – 600 006.

. . . . Respondent Order pronounced on 28th November 2025 CORAM:

SANJIV JAIN, MEMBER (JUDICIAL)

VENKATARAMAN SUBRAMANIAM, MEMBER (TECHNICAL)

For Petitioner : R. Padmanabhan, PCS Sufeya, Advocate For ROC : Avinash Krishnan Ravi, Advocate

ORDER

1. This is a Petition filed by G.Rajamchetty and Sons Jewellers LLP having LLPIN: AAE-7786 under Sections 131 of Companies Act, 2013 read with Rule

11 of NCLT Rules, 2016, seeking the following reliefs:

i. To direct the Applicant to prepare Financials for the Financial Year ended

31.03.2019 in accordance with the provision of the Limited Liability Partnership Act, 2008 and Accounting Standard as applicable.

ii. To permit the Applicant to convene the General Meeting of Equity Shareholders to adopt freshly prepared Financials in accordance with the provision of the Limited Liability Partnership Act, 2008.

iii. To direct the Respondent to cancel the LLP 8 file vide SRN M12992657 dated

07.11.2019.

BRIEF FACTS OF THE CASE

2. It is stated that the Petitioner is a Limited Liability Partnership (LLP) incorporated on 18.09.2015 under the Limited Liability Partnership Act, 2008 on

18.09.2015. The object of the LLP is as extracted below, “The nature or purpose of the business to be conducted or promoted by the LLP is to engage in any lawful act or activity as specified in the Schedule 2 of this agreement for which a LLP may be formed under the LLP Act. The LLP may engage in any and all activities, necessary, desirable or incidental to the accomplishment of the foregoing, notwithstanding anything herein to the contrary, nothing set forth herein shall be construed as authorizing the partners to possess any purpose or power or to do any act or thing, forbidden by law to a LLP formed under the LLP Act, 2008.”

3. It is stated that for the Financial Year ended 31.03.2019, the LLP completed its financial audit. K. Gopalan, Chartered Accountant, Kanchipuram, the statutory auditor for the Financial Year ended 31.3.2019, audited the financial statements and presented the Report on 24.09.2019. The Audited Financials dated 24.09.2019 were adopted by the Partners of the LLP in the Annual General Meeting held on 30.09.2019.

4. It is stated that while scrutinizing the Accounts for the year ended

31.03.2019, the following errors were found, i. An omission of inte