Drafting, Pleadings and Appearances · Pleadings

Written Statement, Set-off and Counterclaim under Order VIII CPC

Updated 11 October 2026 · Fact-checked

A written statement is the defendant's formal reply to a plaint under Order VIII of the CPC. It admits or denies each fact and adds new defences. A defendant may also plead set-off or a counterclaim against the plaintiff. File it within 30 days of service, extendable up to 90 days.

Understand Written Statement, Set-off and Counterclaim

A suit starts with the plaintiff's plaint. The court issues summons, and the defendant must answer in writing. That answer is the written statement. It is the defendant's pleading, and it fixes what is admitted and what is disputed. Issues are framed from the two pleadings, so a weak written statement hurts you later.

A good written statement does three jobs. It answers every material fact in the plaint with an admission or a specific denial. It states any new facts the defendant relies on, such as limitation, payment, fraud or lack of jurisdiction. It claims any set-off or counterclaim. A vague or evasive denial is treated as an admission, and a new ground of defence that is not pleaded may not be allowed later.

A set-off is a defence. The defendant says: "You claim ₹5,00,000 from me, but you owe me ₹1,20,000, so deduct it." Under the CPC, legal set-off applies in a suit for recovery of money. The defendant's claim must be for an ascertained sum of money, legally recoverable from the plaintiff, and within the court's pecuniary limits. The parties must be the same, and must sit in the same capacity, as in the plaintiff's suit.

A counterclaim is a claim in its own right. The defendant sets up any right or claim against the plaintiff, whether or not it is for money or damages. It must relate to a cause of action that arose before the defendant delivered the defence, or before the time for delivering it expired. It must be within the court's pecuniary jurisdiction. The court treats it like a plaint, and the plaintiff files a written reply to it. It can be decided even if the plaintiff's suit is later withdrawn, discontinued or dismissed.

Timing is a favourite exam point. The defendant must file the written statement within 30 days of service of summons. After that, the court may allow a later date only for reasons recorded in writing, and it may impose costs. In an ordinary suit, the later date should not go beyond 90 days from service. The Supreme Court has held this 90-day limit to be directory, not mandatory. So the court keeps a discretion to allow filing even later in exceptional cases, but it uses that discretion sparingly. Treat 90 days as the limit to be observed.

In commercial disputes the position is stricter. The outer limit is 120 days from service, and it is mandatory. The court cannot extend it, and the defendant forfeits the right to file after it. If the time allowed is missed, the court may pronounce judgment against the defendant or pass such order as it thinks fit.

Key rules to remember

Time for filing written statement: Ordinary suit: 30 days from service of summons; beyond 30 days only for reasons recorded in writing (and the court may impose costs), ordinarily up to 90 days from service. Commercial dispute: outer limit of 120 days from service; In an ordinary suit the 90-day limit is ordinarily to be observed but is held directory, so a court may exceptionally allow later filing. In a commercial dispute the 120-day limit is mandatory. The court cannot extend it, and the right to file is forfeited.
Consequence of not filing: Failure to file within the time allowed → court may pronounce judgment against the defendant or make such order as it thinks fit; In a commercial dispute, once 120 days have passed the right to file is forfeited. In an ordinary suit the court keeps a limited discretion to accept a late filing. Courts use the power to pronounce judgment with care, but you must state it.
Legal set-off (conditions): Suit for recovery of money + ascertained sum + legally recoverable from plaintiff + within pecuniary limits + same character of parties; If the sum is not ascertained, plead a counterclaim instead.
Counterclaim (conditions): Any right or claim against plaintiff + cause of action arisen before defence delivered or time expired + within pecuniary jurisdiction; It can be for money, damages, declaration or other relief. It is treated as a plaint and the plaintiff files a written reply.
Set-off vs counterclaim: Set-off = defence that reduces or wipes out the claim; counterclaim = independent claim that can give the defendant a decree; A set-off answers only the money claim. A counterclaim can go beyond it.
Denial rule: Specific denial of each material fact; evasive denial or silence = admission; General denial of the plaint as a whole is not enough.
Verification: Written statement is signed and verified in the same way as a plaint; Verification states which paragraphs are true to the defendant's knowledge and which on information believed to be true.

How to solve Written Statement, Set-off and Counterclaim questions

Use this order for any question that asks you to draft, critique or explain a written statement, set-off or counterclaim.

1Read the plaint facts and note the relief claimed, the amount, the dates, and the date of service of summons.
2Check the time limit. Count 30 days from service, then the outer limit of 90 days (120 for commercial disputes). State the effect of delay: an extension needs recorded reasons and may carry costs. In an ordinary suit the 90-day limit is directory, so later filing is possible only exceptionally. In a commercial dispute nothing can be allowed beyond 120 days.
3List the preliminary objections: jurisdiction, limitation, maintainability, non-joinder or misjoinder, lack of cause of action.
4Reply paragraph by paragraph. Admit, deny specifically or say the fact is not known and is put to proof. Never deny in a general way.
5Plead new facts separately, with dates and amounts, for example payment, fraud, waiver or a prior agreement.
6Classify any cross-claim. If it is an ascertained money sum in a money suit, plead set-off. If it is unascertained or non-monetary, or goes beyond the plaintiff's claim, plead a counterclaim and state the relief sought.
7Add the prayer, then the signature, the verification and the list of documents relied on.
8Close with the conclusion: state the effect, such as the plaintiff's reply to the counterclaim or the court's power if time is missed.

Quickest way: Four-line answer frame

When to use it: Use it when the question is short or you have under ten minutes, for example 'distinguish set-off from counterclaim' or 'what happens if the defendant is late'.

Write the rule in one line: written statement under Order VIII, 30 days, extendable for recorded reasons ordinarily up to 90 days (120 days, mandatory, in commercial disputes).
Write the test: is the cross-claim ascertained and money? Then it is set-off. Otherwise it is a counterclaim.
Apply it to the given amounts and dates, and state the net result.
Add the consequence: denials must be specific, and if time is missed the court may pronounce judgment or pass such order as it thinks fit. In a commercial dispute the right to file is forfeited after 120 days.

Common mistakes in Written Statement, Set-off and Counterclaim

Writing a general denial such as 'all allegations in the plaint are denied'.
Students think a blanket denial is safe and saves time.
Fix: Reply paragraph by paragraph. Admit, deny with reasons or put the plaintiff to proof. Evasive denial can be treated as admission.
Saying the 90-day limit is a fixed 30 days in every case.
Students remember only the first number.
Fix: Write 30 days from service, extendable beyond 30 days only for reasons recorded in writing, ordinarily up to 90 days in ordinary suits. The 90-day limit is held directory, so courts may exceptionally allow later filing. For commercial disputes the outer limit is 120 days and it is mandatory.
Calling every cross-claim a set-off.
Both reduce what the defendant pays, so they look alike.
Fix: Test the claim. Ascertained money in a money suit is a set-off. Unascertained, non-monetary or larger claims need a counterclaim.
Forgetting that a counterclaim works like a plaint.
Students treat it as part of the defence only.
Fix: Say that the plaintiff files a written reply, that the court can decide it, and that it survives even if the plaintiff's suit is withdrawn or dismissed.
Leaving out the verification and signature.
Students focus on the body and forget drafting formalities.
Fix: Always end with the prayer, signature of the defendant or authorised person, verification, and the date and place.
Raising new defences only in arguments.
Students assume facts can be added at any time.
Fix: Plead limitation, payment, fraud and similar grounds in the written statement itself, with material facts.

Worked examples

Example 1

Summons in an ordinary money suit were served on Meera Textiles Pvt Ltd on 1 March 2027. By what dates must it file its written statement, and what is the risk if it files later?

Show the solution

Count 30 days from service on 1 March 2027. The ordinary time ends on 31 March 2027.
If the defendant needs more time, it must apply and the court may grant it for reasons recorded in writing, and it may impose costs.
In an ordinary suit the extension should not go beyond 90 days from service. Counting 90 days from 1 March 2027 gives 30 May 2027. This limit is ordinarily to be observed, but it is held directory.
After 30 May 2027 the court may accept a filing only in exceptional cases, using its discretion sparingly. Otherwise it may pronounce judgment against the defendant or make such order as it thinks fit.
If this were a commercial dispute, the outer limit would be 120 days and mandatory. The court could not extend it, and the right to file would be forfeited.

Answer: The written statement is due by 31 March 2027. With court permission it can be filed up to 30 May 2027. After that, the court may allow it only exceptionally, and otherwise it may decide against the defendant or pass another order it thinks fit. In a commercial dispute, the 120-day limit would be mandatory and the right to file would be forfeited after it.

Exam tips

Begin a drafting answer with the format: title of court, suit number, parties, then 'Written Statement on behalf of the defendant'. Then use numbered paragraphs.
When asked to distinguish set-off and counterclaim, give at least four points: nature, kind of claim, effect, and the need for a reply. Add one small numerical example.
Always compute the time limit from the date of service, and state both the 30-day and the outer limit. Mention the commercial dispute rule if the facts show a commercial dispute.
In case-based questions, say whether each denial is specific, whether the cross-claim is ascertained, and whether new facts are pleaded. Then reach a conclusion.
Do not cite section numbers for Order VIII unless you are sure. Use the phrase 'Order VIII of the CPC' and state the rule in plain words.

Practice questions from Pleadings

Written Statement, Set-off and Counterclaim: frequently asked questions

What is the time limit for filing a written statement?

The defendant must file it within 30 days from service of summons. After that, the court may allow more time only for reasons recorded in writing, and it may impose costs. In an ordinary suit the extension should ordinarily not go beyond 90 days from service, but this limit is held directory, so courts may exceptionally allow later filing. In commercial disputes the outer limit is 120 days and it is mandatory.

What is the difference between set-off and counterclaim?

A set-off is a defence to a money claim for an ascertained sum, and it reduces what the plaintiff can recover. A counterclaim is an independent claim of the defendant against the plaintiff, which may be for any relief within the court's pecuniary limits. The plaintiff files a written reply to a counterclaim.

What should a written statement contain?

It should have preliminary objections, a specific reply to each paragraph of the plaint, and any new facts supporting the defence. It may also claim a set-off or counterclaim. It ends with the prayer, signature and verification.

What happens if the defendant does not file a written statement in time?

The court may pronounce judgment against the defendant or make such order as it thinks fit. In a commercial dispute, after the 120-day outer limit the right to file is forfeited. In an ordinary suit the 90-day limit is directory and courts keep a limited discretion, but they use it sparingly, so file on time or seek an extension before the period ends.

Can a defendant raise a counterclaim after the written statement is filed?

A counterclaim must relate to a cause of action that arose before the defence was delivered or the time for it expired. It is ordinarily raised in the written statement. A later counterclaim is not a matter of right and depends on the court's discretion, so plead it with the written statement.