Authority: National Company Law Appellate Tribunal Principal Bench, New Delhi

Order Date: 08 July 2026

Case Overview

The National Company Law Appellate Tribunal (NCLAT) dealt with two connected appeals, Comp. App. (AT) No. 182 of 2026 and Comp. App. (AT) No. 183 of 2026. The appellant in the first appeal is B S R & Associates LLP, a firm. The appellant in the second appeal is an individual, N. Sampath Ganesh. Both appellants are appealing against the Serious Frauds Investigation Office (SFIO) and Others (Respondents). The nature of the dispute or the specific allegations from the SFIO that prompted these appeals are not detailed in this procedural order. The legal representation for the appellants was led by Senior Advocate Mr. Sajan Poovaya. The respondents were represented by their respective advocates.

Final Outcome

The NCLAT bench, comprising Justice N. Seshasayee (Member - Judicial) and Barun Mitra (Member - Technical), passed a procedural order to adjourn the hearing. The appeals were listed for the next hearing on 15 July 2026. No substantive decisions on the merits of the case were made in this order.

Topics: NCLAT Proceeding, SFIO Investigation, Audit Profession