Authority: National Company Law Appellate Tribunal (NCLAT) Principal Bench, New Delhi
Order Date: 27th July 2026
Case Overview
This is an order from the National Company Law Appellate Tribunal (NCLAT) in Company Appeal (AT) (Insolvency) No. 681 of 2026. The appeal was filed by the Deputy Commissioner of Commercial Taxes (Audit)-1, Mangaluru (the Appellant) against Doshion Pvt. Ltd. & Anr. (the Respondents). The matter pertains to an application (I.A. No. 2664 of 2026) filed by the Appellant seeking condonation of a 10-day delay in filing the appeal. The Appellant stated the reasons for the delay in Paras 7 and 8 of the application, explaining that the impugned order came to their knowledge in the normal course and that administrative sanction to prefer the appeal could not be obtained in time. Counsel for the Respondents objected to the condonation of this delay. The Tribunal noted an additional delay of 76 days in the refiling of the appeal, for which a separate application exists.
Final Outcome
The NCLAT allowed the application (I.A. No. 2664 of 2026) and condoned the 10-day delay in filing the appeal. The application for condonation of the 76-day delay in refiling the appeal remains under consideration. The Tribunal directed the Respondents to file a reply to this refiling delay application within four weeks, with a rejoinder from the Appellant to be filed within two weeks thereafter. The matter has been listed for the next hearing on 17th September 2026.
Topics: Legal Proceedings, Insolvency Appeal