# In the matter of Hasmukh N. Shah & Associates Vs. Victoria Entertainment Pvt. Ltd. Comp. App. (AT) (Ins.) No. 918  & other appeals919, 920, 921 of 2021

> NCLAT judgment dated 2021-12-01. Citation: TCN-2021-NCLAT-00033. The case involves four appeals (Comp. App. (AT) (Ins.) Nos. 918, 919, 920, and 921 of 2021)…

- **Court:** NCLAT
- **Order date:** 1 Dec 2021
- **Citation:** TCN-2021-NCLAT-00033
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclat-new-delhi/hasmukh-n-shah-associates-vs-victoria-entertainment-pvt-ltd-comp-app-f7eb64b6

## Summary

### Background

The case involves four appeals (Comp. App. (AT) (Ins.) Nos. 918, 919, 920, and 921 of 2021) filed under Section 61 of the Insolvency and Bankruptcy Code, 2016, challenging the order dated 20.07.2018 passed by the Adjudicating Authority (National Company Law Tribunal), Mumbai Bench, in CP Nos. 1171/IBC/NCLT/MB/MAH/2017, 1156/IBC/NCLT/MB/MAH/2017, 1172/IBC/NCLT/MB/MAH/2017 and 1173/IBC/NCLT/MB/MAH/2017. The appeals were filed with a delay, and no application for condonation of delay was filed. The primary issue revolves around whether the appeals were filed within the prescribed limitation period.

## Facts

The appellant, M/s. Hasmukh N. Shah & Associates, filed four appeals challenging the order dated 20.07.2018 passed by the Adjudicating Authority (National Company Law Tribunal), Mumbai Bench, in four different Section 9 Applications. The appeals were filed under Section 61 of the Insolvency and Bankruptcy Code, 2016. The appeals were filed with a delay, and no application for condonation of delay was filed. The appellant claimed to have come to know about the impugned order in the second week of December 2018 and applied for a certified copy on 21.01.2019. The appellant applied for a second certified copy on 27.07.2021. The appeals were filed on 20.09.2021. The appellant argued that the limitation period for filing the appeals should commence from the date of

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## Issues and analysis

### Issue 1: Whether the Appellant is entitled to the benefit of the judgment of the Hon'ble Supreme Court in …

**Ratio:** The judgment of the Hon'ble Supreme Court in SMW(C) No. 3 of 2020 indicates that in

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**Reasoning:** The court reasoned that even with the exclusion of the period from 15.03.2020 to

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**Interpretation:** The interpretation of the Supreme Court's order is that it provides relief for

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**Application:** The ratio is applied to the facts by noting that the initial delay occurred

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## Parties

- **Judges:** Ashok Bh…; Jarat Kuma…; +1 more
- **Appellants:** M/s. Hasmukh N.…
- **Respondents:** M/s. Victoria…
- **Advocates:** Shyam…

## Timeline

- **2018-07-20 — Order by Adjudicating…**: The Adjudicating Authority (National Company Law Tribunal), Mumbai Bench, passed an order…
- **2018-12-01 — Appellant's Knowledge…**: The Appellant claimed to have come to know about the impugned order in the second week of…

## 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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