The Ministry of Corporate Affairs (MCA) recently imposed a penalty on MIS Sandal Nidhi Limited due to an error in their auditor appointment letter. 1. Violation Identification: The issue stemmed from a discrepancy in the company name mentioned in the auditor appointment letter attached in ADT-1. Instead of "M/s Sandal Nidhi Limited," the letter referred to the company as "M/s Sandal Commercial & Financial Services Limited." 2. Legal Framework: The MCA cited Section 12(3)(c) of the Companies Act, 2013, which mandates the inclusion of the company's name in all official communications. Furthermore, Section 12(8) outlines penalties for non-compliance, ranging from daily fines to a maximum of one lakh rupees. 3. Chronology of Events: The MCA initiated inquiries, issuing show-cause notices to the company and its directors regarding the violation. Despite receiving responses, the company admitted to the error, leading to the imposition of penalties. 4.