# In the matter of Kamlesh Mehta vs. Mirage Ceramics Pvt. Ltd. & Ors.

> NCLAT judgment dated 2023-10-06. Citation: TCN-2023-NCLAT-00142. The case involves an appeal against an order dated 15.06.2023 by the Adjudicating Authority,…

- **Court:** NCLAT
- **Order date:** 6 Oct 2023
- **Citation:** TCN-2023-NCLAT-00142
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclat-new-delhi/kamlesh-mehta-vs-mirage-ceramics-pvt-ltd-ors-b01f91f3

## Summary

### Background

The case involves an appeal against an order dated 15.06.2023 by the Adjudicating Authority, which allowed the application for liquidation. The appellant's resolution plan was not approved by the Committee of Creditors (CoC) due to a lack of requisite majority, as the appellant only had 56.86% vote share. The appellant filed an application for condonation of delay in filing the appeal, as the detailed order was uploaded on the system on 31.07.2023 and on the website on 02.08.2023, and the appellant was communicated the order by the Liquidator on 02.08.2023.

## Facts

Kamlesh Mehta filed an appeal against the order dated 15.06.2023 of the Adjudicating Authority, which allowed the application for liquidation of Mirage Ceramics Pvt. Ltd. The appellant's resolution plan was not approved by the CoC because the appellant only had 56.86% vote share, which was less than the required majority. The appellant filed an application for condonation of delay in filing the appeal. The order sheet indicated that a detailed order would follow, and the detailed order was uploaded on 31.07.2023 and communicated to the appellant on 02.08.2023. The appeal was filed on 24.08.2023. The Adjudicating Authority directed liquidation because there was no other Resolution Plan in the CIRP. The appellant was eligible to submit a resolution plan and expressed

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## Issues and analysis

### Issue 1: Whether the appeal filed by the Appellant is barred by limitation, considering the delay in …

**Ratio:** An appeal is considered within time if filed within the prescribed period from the date

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**Reasoning:** The court reasoned that the order dated 15.06.2023 itself noted that a detailed order

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**Interpretation:** The interpretation of the limitation period hinges on when the complete order

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**Application:** The court applied the principle that the limitation period starts from the date

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## Parties

- **Judges:** Ashok Bh…; Barun M…; +1 more
- **Appellants:** Kamlesh…
- **Respondents:** Mirage Ceramics…

## Timeline

- **2023-06-15 — Order by Adjudicating…**: The Adjudicating Authority allowed…
- **2023-07-27 — Board Li…**: Applications listed on…

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