TaxTMI 
TaxTMI 
2022 (8) TMI 1320
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.... been dismissed. 2. This Appeal has been filed against the said Order on 08th July, 2022. Learned Counsel for the Appellant relying on a Judgment of Hon'ble Supreme Court in (2022) 2 SCC 244 "V. Nagarajan Vs. S.K.S. Ispat and Power Ltd." submits that the Appeal is within time. 3. He submits that certified copy was applied on 08th June, 2022 i.e. within 30 days from the date of the Impugned Order which was made available on 09th June, 2022 hence thereafter the Appellant will have 30 days' time to file this Appeal and having been filed on 08th July, 2022 is within time. 4. We have considered the submissions of Learned Counsel for the Appellant and perused the record. 5. Under Section 61 (2) of the Code, the period provided for fil....
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....hey now fall back upon Section 421(3). 14. Despite the above factual position, we do not want to hold against the appellants, the fact that they waited from 25-10-2019 (the date of the order of NCLT) up to 21-11-2019, to make a copy application. But at least from 19-12-2019, the date on which a certified copy was admittedly received by the counsel for the appellants, the period of limitation cannot be stopped from running. From 19-12-2019, the date on which the counsel for the appellants received the copy of the order, the appellants had a period of 45 days to file an appeal. This period expired on 2-2-2020. .................. 33. The answer to the two issues set out in Section C of the judgement- (i) when will the clock for calculati....
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....gislation that has an impact on the economic health of a nation. ............... 35. The appellant was present before the NCLT on 31 December 2019 when interim relief was denied and the miscellaneous application was dismissed. The appellant has demonstrated no effort on his part to secure a certified copy of the said order and has relied on the date of the uploading of the order (12 March 2020) on the website. The period of limitation for filing an appeal under Section 61(1) against the order of the NCLT dated 31 December 2019, expired on 30 January 2020 in view of the thirty-day period prescribed under Section 61(2). Any scope for a condonation of delay expired on 14 February 2020, in view of the outer limit of fifteen days prescribed ....