A review of recent ROC Adjudication Orders under Section 454 of the Companies Act, 2013 reveals an uncompromising trend: Registrar offices are imposing statutory penalties on companies and officers in default without exception for "inadvertent clerical error." Two recurring flashpoints in recent adjudication orders: 🔹CSR Unspent Balances (Section 135(5) & 135(6)): Transferring unspent CSR amounts to specified Schedule VII funds or the 'Unspent CSR Account' beyond statutory t