ABC Limited is an unlisted company, having its registered office at Kolkata. The Annual General Meeting was held at Goa on 1st July 2021 at 3.00 PM and concluded at 8.00 PM. Consent of all the members to conduct AGM at Goa were received by 24th June 2021 by Email. (i) Examine the validity of the meeting as per the provisions of the Companies Act, 2013.

Can anyone please explain, As per section 137 of companies act, unadopted Financial statements should be filed with ROC within 30 days of the date when AGM held, as provisional but before expiry of such Peried if Financial statements are adopted in adjourned AGM, and the company files the adopted FS to ROC, then is it mandatory to file the unadopted FS ??

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