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    <description>NCLT procedural order for consolidating multiple company petitions was deemed non-appealable under section 421 of Companies Act. The SC determined that the order did not materially affect substantive rights of parties, focusing instead on judicial efficiency. Appeal was dismissed, with the Tribunal emphasizing that procedural directives aimed at streamlining adjudication do not constitute grounds for appellate intervention.</description>
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      <description>NCLT procedural order for consolidating multiple company petitions was deemed non-appealable under section 421 of Companies Act. The SC determined that the order did not materially affect substantive rights of parties, focusing instead on judicial efficiency. Appeal was dismissed, with the Tribunal emphasizing that procedural directives aimed at streamlining adjudication do not constitute grounds for appellate intervention.</description>
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