Tribunals and CommissionsDivision Bench(2023) 01 NCLAT CK 0038

Office of the Assistant Commissioner of Central GST & Central Excise vs Mr. Ravi kapoor RP M/S NRS project private limited

National Company Law Appellate Tribunal · Decided on 9 January 2023

HON’BLE JUDGES
Ashok Bhushan, Chairperson · Barun Mitra, Member (T)
RESULT
Dismissed
CASE NUMBER
Company Appeal (AT) (Insolvency) No. 10 Of 2023 & I.A. No. 4971 Of 2022 and 31 Of 2023

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Judgment

7 paragraphs · 225 words
1.

There is delay of 38 Days in refiling of the Appeal. The ground taken in the Application is that the Appellant is a government body and there are number of formalities involved in the preparation, filing and refiling of the Appeal.

2.

Cause shown sufficient, Delay in Refiling the Appeal is condoned.

3.

I.A. No. 31of 2023 has been filed praying for condonation of delay in filing the Appeal. The Order impugned passed by the Adjudicating Authority is of 30th August, 2022 and Appeal has been filed on 28th October, 2022.

4.

The delay in filing the Appeal is beyond 15 days and the Application itself mentions the delay of 29 days in filing the Appeal. Our jurisdiction is limited only to 15 days under Section 61(2) proviso of the IBC, 2016 hence we are unable to condone the delay in filing the Appeal.

5.

Learned Counsel for the Appellant submits that Appellant became aware of the Order through email on 14th September, 2022.

6.

The law is well settled that limitation for filing the Appeal shall begin on the date when order is pronounced and the mere fact that Appellant became aware on 14.09.2022 is not relevant for purposes of limitation.

There being delay of more than 15 days, Application for condoning the delay is dismissed. Consequently, the Memo of Appeal is rejected.