# In the matter of Manish Kumar Gupta vs. New Okhla Industrial Development Authority (NOIDA) & Ors. Civil Appeal No 4067 of 2020

> SC judgment dated 2021-01-06. Citation: TCN-2021-SC-00088. The case involves an appeal against an order of the National Company Law Appellate Tribunal…

- **Court:** SC
- **Order date:** 6 Jan 2021
- **Citation:** TCN-2021-SC-00088
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/supreme-court-of-india/manish-kumar-gupta-vs-new-okhla-industrial-development-authority-f426fc14

## Summary

### Background

The case involves an appeal against an order of the National Company Law Appellate Tribunal (NCLAT). The limitation period for filing an appeal to the Supreme Court under Section 62 of the Insolvency and Bankruptcy Code (IBC) 2016 expired on October 27, 2020. The appeal was filed on October 28, 2020, after the limitation period.

## Facts

The National Company Law Appellate Tribunal (NCLAT) issued an order on August 28, 2020. The limitation period to file an appeal against this order in the Supreme Court, as per Section 62 of the Insolvency and Bankruptcy Code 2016, expired on October 27, 2020. The appeal was filed on October 28, 2020, one day after the limitation period. The appellant, Manish Kumar Gupta, failed to file the appeal within the statutorily prescribed time. The respondent is New Okhla Industrial Development Authority (NOIDA) & Ors.

## Issues and analysis

### Issue 1: Whether the appeal filed before the Supreme Court was within the limitation period prescribed under …

**Ratio:** The ratio is that appeals must be filed within the statutory limitation period. Section

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**Reasoning:** The court reasoned that the appeal was filed after the expiry of the limitation period as

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**Interpretation:** Section 62 of the IBC is interpreted strictly to mean that any appeal filed

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**Application:** The court applied the ratio to the fact that the appeal was filed on October

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## Parties

- **Judges:** Dr Dhananjaya Y…; INDIRA BA…; +1 more
- **Appellants:** Manish Kuma…
- **Respondents:** New Okhla…
- **Other parties:** Affir…

## Timeline

- **2020-08-28 — NCLAT Or…**: The National Company Law Appellate…
- **2020-10-27 — Limitation…**: The limitation period for filing an appeal to the Supreme Court under Section 62 of the…

## Legal provisions

- [Insolvency and Bankruptcy Code, 2016, Section 62 — Appeal to Supreme Court](https://caseease.in/legal-provisions/insolvency-and-bankruptcy-code-2016/section-62)

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