KSS Limited has submitted a regulatory filing to BSE Limited and National Stock Exchange of India Limited pursuant to Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. This filing serves as an intimation regarding a rectification order passed by the Hon'ble National Company Law Tribunal (NCLT), Mumbai Bench.

The disclosure is in continuation of the company's earlier intimation regarding the approval of the Resolution Plan submitted by Micro Capitals Private Limited for KSS Limited. The Hon'ble NCLT had approved this plan vide order pronounced on 5th August, 2026 in IA No. 04/2024 in C.P. (IB) No. 748(MB)/2022.

Mr. Dharmendra Dhelariya, Chairman of the Monitoring Committee and Erstwhile Resolution Professional of the Company, filed IA No. 4179/2026 under Rule 154(1) of the National Company Law Tribunal Rules, 2016. This application sought rectification of a typographical error in the order dated 5th August, 2026.

The specific error was in the fourth line of paragraph 1 at page 2 of the approval order, where the name of the Interim Resolution Professional (IRP) was inadvertently mentioned as "Mr. Manoj Kumar Agarwal" instead of the correct appointee "Mr. Dharmendra Dhelariya". The Hon'ble NCLT had originally appointed Mr. Dharmendra Dhelariya as IRP vide its order in C.P. (IB) No. 748(MB)/2022.

The Hon'ble NCLT, Court-V, Mumbai Bench, comprising Members Sh. Vinay Goel (Judicial) and Sh. Charanjeet Singh Gulati (Technical), passed the rectification order on 28th September, 2026. The tribunal found the mistake to be apparent from the record and directed that the name of the IRP mentioned in the fourth line of page 2 of the order dated 5th August, 2026 be read as "Mr. Dharmendra Dhelariya" in place of "Mr. Manoj Kumar Agarwal".

The tribunal further directed that the rest of the order shall remain unchanged. Accordingly, IA No. 4179/2026 was allowed and disposed of.

The company emphasizes that this rectification is confined solely to the correction of the typographical error regarding the IRP's name and does not alter the Resolution Plan as approved, its terms, or any directions contained in the original order dated 5th August, 2026.

A copy of the rectification order dated 28th September, 2026 passed by the Hon'ble NCLT in IA No. 4179/2026 is enclosed as Annexure A to the disclosure.

Financial Impact

The disclosure explicitly states that the rectification does not alter the Resolution Plan, its terms, or directions in any manner. No financial impact results from this typographical correction.

Professional Credentials

Dharmendra Dhelariya is identified as:

  • Chairman of the Monitoring Committee
  • Erstwhile Resolution Professional of KSS Limited
  • IP Registration No.: IBBI/IPA-001/IP-P00251/2017-2018/10480
  • AFA Certificate No.: AA1/10480/02/300627/109364
  • AFA Valid up to: 31-06-2027