NewsGujarat Kidney and Super Speciality Ltd Gets NCLT Approval for Voluntary Revision of Board ReportsGujarat Kidney and Super Speciality Ltd Gets NCLT Approval for Voluntary Revision of Board Reports
Gujarat Kidney and Super Speciality Ltd received NCLT Ahmedabad approval on 06th February 2026 for voluntary revision of Board Reports and Financial Statements for FY 2021-22, 2022-23, and 2023-24. The company sought corrections for clerical errors including wrong section references, incorrect dates for board meetings and director appointments, and misclassification of amounts. The tribunal found these to be inadvertent errors not affecting financial disclosures and granted approval with 30-day compliance timeline and ₹10,000 fee requirement.
*this image is generated using AI for illustrative purposes only.
Gujarat Kidney and Super Speciality Ltd has received approval from the National Company Law Tribunal (NCLT) Ahmedabad for voluntary revision of Board Reports and Financial Statements for three consecutive financial years. The order was pronounced on 06th February 2026, allowing the company to correct various clerical and typographical errors identified in its regulatory filings.
Company Background and Capital Structure
Gujarat Kidney and Super Speciality Ltd operates in the healthcare sector, running hospitals and medical centers. The company's business includes establishing and operating multispecialty hospitals, clinics, diagnostic centers, and related healthcare facilities.
| Parameter: | Details |
|---|---|
| Authorized Share Capital: | ₹38,00,00,000 |
| Equity Shares: | 3,80,00,000 shares of ₹10 each |
| Paid-up Share Capital: | ₹11,36,86,500 |
| Outstanding Shares: | 1,13,68,650 equity shares |
Errors Identified Across Financial Years
The company identified specific errors requiring correction across the three financial years:
Financial Year 2021-22:
- Incorrect section reference in Directors' Responsibility Statement (mentioned as sub clause (e) of section 134(3) instead of section 134(5))
- Copy-paste error in Annual Return extract clause from previous year's report
Financial Year 2022-23:
- Wrong date for 3rd Board meeting (mentioned as 25/09/2022 instead of 03/09/2022)
- Incorrect appointment date for Additional Director Pragnesh Bharpoda (shown as 25/09/2022 instead of 25/09/2023)
Financial Year 2023-24:
- Wrong effective date for company status change from Private to Public (mentioned as 24/11/2024 instead of 24/11/2023)
- Misclassification in Note No. 26 regarding "Loan to Directors" which was actually related to business transfer agreement
NCLT Order and Compliance Requirements
The NCLT found that the requested corrections were clerical and typographical errors that do not affect financial statements or prejudice any interests. The tribunal issued specific directives:
| Compliance Requirement: | Details |
|---|---|
| Filing Timeline: | 30 days from order date |
| Fee Payment: | ₹10,000 under miscellaneous fee |
| Form Submission: | Revised Form AOC-4 with MCA |
| RoC Action: | Update filing system within 30 days |
The company must file revised Annual Reports along with corrected Board Reports and notes on accounts for all three financial years through the MCA's online system. The Registrar of Companies has been directed to accept these revised filings and update the system accordingly.
Previous Filings and Current Status
The company had previously submitted its financial statements with the identified errors through the MCA system. The original filings were made on various dates, with the most recent being for FY 2023-24 submitted in December 2024.
The NCLT emphasized that this order does not preclude authorities from seeking information or documents in accordance with law during any future proceedings based on the revised financial statements. The company remains liable for any charges or taxes that may arise during such processes.
17
Access Market Heat-map & Insights 
Create, Save & Share your Screener 
Use 200+ Screening Filters 
