The Starting Point
Section 421(2) provides that the appeal must be filed within forty-five days from the date of receipt of the order. The date of receipt is the date on which the appellant or its authorised representative receives the certified copy of the order, not the date of pronouncement. The appellant should maintain a record of the receipt, including the courier acknowledgement or the email delivery.
The Exclusion of Time
The time taken to obtain the certified copy may be excluded from the limitation computation under Section 12 of the Limitation Act, which applies to appeals. The appellant must show that the certified copy was applied for within the limitation period and that the delay in issuing it was not attributable to the appellant. The application for the certified copy should be filed promptly after the order is pronounced.
The IBC Distinction
Under the IBC, the NCLAT has held that the limitation period is computed from the date of pronouncement, and the date of knowledge is immaterial. The exclusion-of-time principle is applied more restrictively under the IBC, because the statute prescribes a strict timeline. The appellant should not assume that the certified-copy time will be excluded; the appeal should be filed within the statutory period.
The Practical Documentation
The appellant should retain: the certified copy application; the registry’s acknowledgement; the date of receipt of the certified copy; and the courier or email proof. The appeal memorandum should include a limitation computation showing the exclusion of the certified-copy time.
Call to Action: For appeal limitation computation, certified-copy exclusion, or NCLAT filing timeline, contact office@anujdesaiassociates.com or 9619456656. Website: https://anujdesaiassociates.com. LinkedIn: linkedin.com/in/ca-anuj-desai-122547230.