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PART II INSOLVENCY RESOLUTION AND LIQUIDATION FOR CORPORATE PERSONS · CHAPTER VI ADJUDICATING AUTHORITY FOR CORPORATE PERSONS

Section 62: Appeal to Supreme Court

The Insolvency and Bankruptcy Code, 2016

(1) Any person aggrieved by an order of the National Company Law Appellate Tribunal may file an appeal to the Supreme Court on a question of law arising out of such order under this Code within forty-five days from the date of receipt of such order.

(2) The Supreme Court may, if it is satisfied that a person was prevented by sufficient cause from filing an appeal within forty-five days, allow the appeal to be filed within a further period not exceeding fifteen days.

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  1. 1. In The Assistant Commissioner of Central Tax, CGST Division v. Sreenivasa Rao Ravinuthala (14 October 2026), the Supreme Court dismissed an appeal under Section 62 of the Insolvency and Bankruptcy Code, 2016 as time-barred. It held that for such an appeal:

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