# In the matter of Directorate of Enforcement vs. Anil Kumar Mittal (RP) and Ors.

> NCLAT judgment dated 2025-07-08. Citation: TCN-2025-NCLAT-00301. The Directorate of Enforcement (Appellant) filed an appeal challenging an order dated…

- **Court:** NCLAT
- **Order date:** 8 Jul 2025
- **Citation:** TCN-2025-NCLAT-00301
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclat-new-delhi/directorate-of-enforcement-vs-anil-kumar-mittal-c9b8e299

## Summary

### Background

The Directorate of Enforcement (Appellant) filed an appeal challenging an order dated 07.01.2025 passed by the National Company Law Tribunal, Kolkata Bench, in I.A. IB Plan No.21/2024 in C.P. (IB) No.26/KB/2023, which approved the resolution plan of the corporate debtor, Varutha Developers Private Limited. The appellant sought condonation of delay in filing the appeal.

## Facts

The Directorate of Enforcement filed an appeal against the order dated 07.01.2025 passed by NCLT Kolkata.

The appellant claimed they were not a party to the original proceedings and acquired knowledge of the order on 25.02.2025.

The respondent argued that the limitation period commences from the date of pronouncement of the order.

The appeal was filed under Section 61 of the Insolvency and Bankruptcy Code, 2016.

The impugned order approved the resolution plan of Varutha Developers Private Limited.

## Issues and analysis

### Issue 1: Whether the limitation period for filing an appeal under Section 61 of the IBC commences from the …

**Ratio:** The limitation period commences from the

…

**Reasoning:** The court relied on several Supreme Court judgments, including 'Sanjay Pandurang Kalate'

…

**Interpretation:** Section 61(2) of the IBC must be interpreted strictly, and the date of

…

**Application:** The appellant's argument that the limitation should commence from the date of

…

## Parties

- **Judges:** Ashok Bh…
- **Appellants:** Directorate of…
- **Respondents:** Varutha Developers…; Anil kumar…; +1 more
- **Advocates:** Zoheb Ho…; Vivek Gu…; +15 more

## Timeline

- **07.01.2025 — Order Da…**: Order passed by the National…
- **25.02.2025 — Appellant's Claimed…**: Directorate of Enforcement claims to…

## Legal provisions

- [Insolvency and Bankruptcy Code, 2016, Section 61 — Appeals and Appellate Authority](https://caseease.in/legal-provisions/insolvency-and-bankruptcy-code-2016/section-61)

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