https://www.taxtmi.com/highlights?id=95753 The dominant issue was maintainability of the appeal under the statutory time limit in section 421(3) of the Companies Act, 2013. The provision mandates filing within 45 days from the date the order is made available, with a further condonable period capped at 45 days on sufficient cause, creating an outer limit of 90 days. Applying the SC's extension directions, the last permissible date was computed as 30.05.2022; filing on 31.05.2022 exceeded the non-extendable outer limit. Consequently, the appeal was held time-barred and dismissed. - NCLAT en-us Tue, 06 Jan 2026 08:47:38 +0530 Tue, 06 Jan 2026 08:48:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=95753 The dominant issue was maintainability of the appeal under the statutory time limit in section 421(3) of the Companies Act, 2013. The provision mandates filing within 45 days from the date the order is made available, with a further condonable period capped at 45 days on sufficient cause, creating an outer limit of 90 days. Applying the SC's extension directions, the last permissible date was computed as 30.05.2022; filing on 31.05.2022 exceeded the non-extendable outer limit. Consequently, the appeal was held time-barred and dismissed. - NCLAT Highlights Companies Law Tue, 06 Jan 2026 08:47:38 +0530 https://www.taxtmi.com/highlights?id=95753