Procedural Challenges Impacting Limitation: A Guide To Appealing Orders Under Section 61 Of The IBC

Introduction

In recent times the Supreme Court and the NCLT have made certain pronouncements relating to the filing of appeals with certified copies and the governing limitation period. Concerning the procedural aspect of the Company Law and the Insolvency and Bankruptcy Code (“Code”), it is mandatory to attach a certified copy while filing an appeal against the impugned order of the tribunal. The certified copy of the impugned order is required to be filed with an appeal under Section 61 of the Code to ensure the appellant's awareness of the contents of the impugned order and his competency to challenge the order efficiently¹. The certified copy is the veritable document that ensures the reliability and accurate representation of the original document before the courts and tribunals The act of filing an application for a certified copy is not just a technical requirement for computation of limitation but also an indication of the diligence of the aggrieved party in