Limitation for cured appeals under the Companies Act cannot be extended by NCLAT procedural rules after statutory time expires.

Rule 26(3) of the NCLAT Rules, 2016 cannot extend defect-curing time where the appeal, after re-presentation, is brought beyond the limitation period under Section 421(3) of the Companies Act, 2013. The initial filing was within time, but the cured appeal was re-presented after expiry of the 45-day statutory period; any further extension under the proviso to Section 421(3) lies only with the Appellate Tribunal, not the Registrar. As the Rules cannot override the Act, the compliance period could not be enlarged under Rule 26(3) once limitation had expired, and the application was not allowed.

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Issues: Whether the time granted for curing defects in the appeal could be extended under Rule 26(3) of the NCLAT Rules, 2016 when the appeal, after curing defects, was presented beyond the statutory period under Section 421(3) of the Companies Act, 2013.

Analysis: The initial presentation of the appeal was within limitation, but the subsequent re-presentation after curing defects occurred after the expiry of the 45-day period prescribed by Section 421(3) of the Companies Act, 2013. Although the proviso to Section 421(3) permits extension of time for filing the appeal for a further period not exceeding 45 days, that power vests only in the Appellate Tribunal. Rule 26(3) of the NCLAT Rules, 2016 enables the Registrar to extend the time for compliance with defect-curing directions only within the statutory limitation period, since the Rules cannot override the Act.

Conclusion: The time for compliance could not be extended under Rule 26(3) once the appeal, after curing defects, stood presented beyond the period of limitation under Section 421(3) of the Companies Act, 2013. The application was not allowed and the matter was directed to be placed before the Appellate Tribunal for appropriate orders.

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