How to Prepare a Hearing File for ROC, RD, NCLT and GST Hearings

Many proceedings under company law and GST end in a personal hearing: before the adjudicating officer of the Registrar of Companies, the Regional Director, the NCLT, or a GST officer or appellate authority. A hearing is often short. What decides it is usually the file placed before the authority: whether the facts, documents and law are set out so clearly that the officer can follow them without searching.

This article sets out how a hearing file is usually prepared.

Hearings where a file is needed

Forum	Typical matter
Adjudicating officer (ROC)	Penalty proceedings under Section 454 of the Companies Act, 2013
Regional Director	Compounding of offences, change of registered office between states, approvals
NCLT	Restoration of companies, oppression and mismanagement, schemes, compounding of non-compoundable matters
GST officer	Personal hearing before an adverse order in demand proceedings
GST appellate authority	First appeal against an order

Contents of a hearing file

1. Index with page numbers, so that every document can be referred to by page
2. List of dates: a short chronology of the events in the matter
3. The notice or order being responded to or appealed
4. The reply or application already filed, with acknowledgement
5. Documents relied on, paginated and in the order they are referred to
6. Extracts of the provisions of the Act, rules and notifications relied on
7. Case law, with the relevant paragraphs marked
8. Written submissions: a concise note of the arguments, usually a few pages
9. Authorisation: board resolution or authority letter, and the authorised representative’s appearance documents

Preparing the written submissions

• Begin with what is being asked for: dropping of proceedings, reduction of penalty, compounding, or setting aside of a demand.
• State the facts briefly, with page references to the file.
• Deal with each allegation or ground in the notice in turn.
• Where a default is admitted, explain the reason, the steps taken to make it good, and any mitigating circumstances.
• End with the specific relief sought.

Practical points

• Check whether the hearing is physical or virtual, and test the link and documents in advance for a virtual hearing.
• Keep sets for the authority, for the representative and, where there is another party, for that party.
• Carry original documents where the authority may wish to see them.
• Ask for time in writing well before the date if it is genuinely needed, rather than on the day.
• After the hearing, file any additional documents or submissions the authority asked for, within the time given.

Related reading: adjudication proceedings under the Companies Act, compounding of offences, replies to MCA notices and GST notices and scrutiny.

Frequently asked questions

Who can appear at the hearing?

A director or authorised officer of the company, or an authorised representative permitted under the relevant law. Under the Companies Act, Company Secretaries, Chartered Accountants, Cost Accountants and advocates may appear before the NCLT; under GST law, the categories of authorised representatives are set out in Section 116 of the CGST Act.

Is a personal hearing a right in GST proceedings?

Yes. Section 75(4) of the CGST Act requires an opportunity of hearing where it is requested or where an adverse decision is contemplated.

How long should written submissions be?

As short as the matter allows. A few clear pages, cross-referenced to the file, are usually more effective than a long note.

ചുരുക്കം (Summary in Malayalam)

ROC അഡ്ജുഡിക്കേഷൻ, റീജിയണൽ ഡയറക്ടർ, NCLT, GST ഓഫീസർ, അപ്പീൽ അതോറിറ്റി എന്നിവയ്ക്ക് മുന്നിലെ ഹിയറിംഗുകളിൽ ഫലം നിശ്ചയിക്കുന്നത് പലപ്പോഴും ഹിയറിംഗ് ഫയലാണ്. പേജ് നമ്പറുള്ള ഇൻഡക്സ്, തീയതികളുടെ പട്ടിക, നോട്ടീസ്, നൽകിയ മറുപടി, രേഖകൾ, നിയമ വ്യവസ്ഥകൾ, കേസ് ലോ, ലിഖിത വാദങ്ങൾ, അധികാരപത്രം എന്നിവ ഫയലിൽ വേണം. ലിഖിത വാദം ചുരുക്കി, ആവശ്യപ്പെടുന്ന ആശ്വാസം വ്യക്തമായി പറയണം.

This article gives a general overview of preparing for hearings under company and GST law. Procedures differ between forums and are revised from time to time; for accurate and current requirements, refer to the rules and practice directions of the forum concerned. The article is not advice on any particular case.