Authority: National Company Law Appellate Tribunal, Principal Bench, New Delhi
Order Date: July 27, 2026
Case Overview
This is an interlocutory order in Company Appeal (AT) (Insolvency) No. 681 of 2026. The Appellant is the Deputy Commissioner of Commercial Taxes (Audit)-1, Mangaluru. The Respondents are Doshion Pvt. Ltd. and another party, represented by the Liquidator. The appeal itself appears to challenge a previous order related to the insolvency proceedings of Doshion Pvt. Ltd. The matter before the tribunal was an application (I.A. No. 2664 of 2026) seeking condonation of a 10-day delay in filing the appeal.
The Appellant's counsel stated the delay occurred because the impugned order came to their knowledge in the normal course and administrative sanction to prefer the appeal could not be obtained in time. The Respondents' counsel objected to the condonation of this delay.
Final Outcome
The NCLAT bench, comprising Justice Yogesh Khanna (The Officiating Chairperson) and Ajai Das Mehrotra (Member (Technical)), allowed the application and condoned the 10-day delay in filing the appeal, noting the delay was within 15 days of the 30-day limitation period. I.A. No. 2664 of 2026 was disposed of.
The tribunal also noted a separate delay of 76 days in refiling the appeal. It directed the Appellant to file a reply to the application for condonation of this refiling delay within four weeks, with a rejoinder from the Respondent to be filed within two weeks thereafter. The main appeal is now listed for hearing on September 17, 2026.
Topics: Insolvency Appeal, Procedural Delay, Tax Claim