Statutory limitation and refiling delay: tribunal cannot use inherent power to bypass the outer condonation limit

The appeal was required to be filed within the limitation period under the Companies Act, with condonation available only within the statutory extension permitted by that provision. Because the defects notified by the Registry were not cured within the time prescribed under the NCLAT Rules, the refiling was treated as a fresh filing. Once the outer limit for condonation had expired, the Tribunal had no jurisdiction to extend time further or invoke inherent powers to bypass the statutory bar. The 338-day delay in refiling therefore could not be condoned, and the appeal remained barred by limitation.

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Issues: Whether the Appellate Tribunal could condone a 338-day delay in refiling the appeal and entertain the appeal beyond the statutory limitation period.

Analysis: The appeal was initially required to be filed within the period prescribed under Section 421 of the Companies Act, 2013, and any further condonation was confined to the statutory extension available under that provision. The defects pointed out by the Registry were not removed within the period prescribed under Rule 26 of the National Company Law Appellate Tribunal Rules, 2016, with the result that the refiling was treated as a fresh filing. The Tribunal held that once the outer limit for condonation under the special limitation provision had expired, it had no jurisdiction to extend time further or to rely on inherent power to overcome the statutory bar.

Conclusion: The delay of 338 days in refiling the appeal could not be condoned, and the appeal was barred by limitation.

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