Insolvency and Bankruptcy - Law and Practice · Adjudication and Appeals for Corporate Persons

Appeal to the Supreme Court on Questions of Law under IBC

Updated 11 October 2026 · Fact-checked

Section 62 of the IBC lets any person aggrieved by an NCLAT order appeal to the Supreme Court, but only on a question of law arising out of that order. File within 45 days of receiving the order. The Supreme Court may allow a further period of up to 15 days if sufficient cause is shown.

Understand Appeal to the Supreme Court on Questions of Law

The IBC creates a ladder of appeals for corporate persons. The NCLT is the Adjudicating Authority. Its orders go in appeal to the NCLAT under section 61. The last step is the Supreme Court under section 62.

The key word in section 62 is question of law. The Supreme Court does not re-run the facts. It does not re-weigh evidence or the commercial wisdom of creditors. It looks at whether the NCLAT order raises a legal question, such as the meaning of a provision of the Code. Your answer should always say this.

Section 62 gives the right to appeal to any person aggrieved by an order of the NCLAT. The order must be one made under the Code. A person who is not affected by the order cannot invoke it.

Time is strict. The appeal must be filed within 45 days from the date of receipt of the NCLAT order. Note that the count starts from receipt, not from the date of the order. If the person had sufficient cause for the delay, the Supreme Court may allow filing within a further period not exceeding 15 days. So the outer limit is 60 days from receipt.

Compare this with the lower tier. An appeal to the NCLAT under section 61 must be filed within 30 days, with a condonable extension of up to 15 days. The Supreme Court tier is longer (45 + 15), and it is limited to questions of law. Section 238A applies the Limitation Act, 1963 to appeals before the NCLT, NCLAT, DRT and DRAT, as far as may be. Section 62 itself has its own fixed periods for the Supreme Court.

For individuals and firms the pattern is parallel. The DRT is the Adjudicating Authority, appeals go to the DRAT within 30 days (section 181), and a further appeal on a question of law goes to the Supreme Court within 45 days (section 182), with up to 15 days more for sufficient cause.

Key rules to remember

Appeal from NCLAT to Supreme Court (section 62(1)): Any aggrieved person → Supreme Court → only on a question of law → within 45 days from receipt of the NCLAT order; Appeal lies against an NCLAT order under the Code. Facts are not re-examined.
Extension by Supreme Court (section 62(2)): 45 days + up to 15 days = maximum 60 days from receipt; Only if the Supreme Court is satisfied that sufficient cause prevented filing within 45 days. The extension cannot exceed 15 days.
Appeal to NCLAT (section 61) for comparison: 30 days + up to 15 days (sufficient cause) = maximum 45 days; Open to any person aggrieved by an order of the Adjudicating Authority under Part II.
Individuals and firms: DRAT to Supreme Court (section 182): DRAT order → Supreme Court → question of law → 45 days + up to 15 days; DRT to DRAT is under section 181: 30 days + up to 15 days.
Limitation Act (section 238A): Limitation Act, 1963 applies, as far as may be, to proceedings or appeals before the NCLT, NCLAT, DRT and DRAT; The section names these four bodies. The Supreme Court appeal periods are those in sections 62 and 182.

How to solve Appeal to the Supreme Court on Questions of Law questions

Use this method for any question on appeals to the Supreme Court under the IBC. It keeps your answer in the provision, analysis, conclusion format.

1Identify the forum that passed the order. Is it the NCLAT (corporate persons) or the DRAT (individuals and firms)? This decides whether section 62 or 182 applies.
2State the rule: a person aggrieved may appeal to the Supreme Court on a question of law arising out of the order, within 45 days from receipt.
3Test the ground. Is the point a pure question of law, such as interpretation of a section? Or is it a dispute on facts or commercial wisdom? Only the first qualifies.
4Compute the time. Start from the date of receipt of the NCLAT order, not the date it was pronounced. Add 45 days.
5If the period is over, check for sufficient cause. The Supreme Court can allow up to 15 more days, and no more. Beyond 60 days, the appeal is not maintainable.
6Check that the person is aggrieved and that the order is one under the Code.
7Conclude clearly: appeal maintainable or not, filed in time or not, and the remedy open to the person.

Quickest way: Three-check test for section 62 questions

When to use it: Use when the question gives dates and a ground of appeal and asks if the appeal can be filed.

Check 1, forum: order must be of the NCLAT (or DRAT for individuals and firms).
Check 2, ground: must be a question of law. Facts alone fail.
Check 3, days from receipt: 45 is the normal limit, 60 is the absolute outer limit with sufficient cause.
Write the conclusion in one line, citing section 62(1) and 62(2).

Common mistakes in Appeal to the Supreme Court on Questions of Law

Saying the Supreme Court hears appeals on facts and merits from the NCLAT.
Students assume every appeal is a full rehearing, as with the first appeal to the NCLAT.
Fix: Write that section 62 is confined to a question of law arising out of the NCLAT order.
Applying the 30-day limit to the Supreme Court appeal.
The 30-day period under section 61 is remembered more easily.
Fix: Link 30 days to the NCLAT (section 61) and 45 days to the Supreme Court (sections 62 and 182).
Counting 45 days from the date of the NCLAT order.
Students read limitation as running from the date of the order.
Fix: Section 62(1) says from the date of receipt of such order. Use the receipt date given in the facts.
Allowing the Supreme Court to condone any amount of delay.
Students confuse it with the general idea of condonation of delay.
Fix: The extension is for sufficient cause and cannot exceed 15 days. Total outer limit is 60 days from receipt.
Naming the NCLAT as the next forum for DRT orders, or the Supreme Court straight after the NCLT.
The two tracks, corporate and individual, are mixed up.
Fix: Corporate persons: NCLT → NCLAT → Supreme Court. Individuals and firms: DRT → DRAT → Supreme Court. There is no direct appeal from the NCLT to the Supreme Court under section 62.

Worked examples

Example 1

The NCLAT dismissed an appeal against approval of a resolution plan of Kaveri Textiles Ltd. A dissenting financial creditor received the order on 10 March. It wants to appeal to the Supreme Court, arguing that the NCLAT wrongly interpreted a provision of the Code. On what day must it file at the latest, and can it later seek more time? Advise.

Show the solution

Provision: section 62(1) allows any aggrieved person to appeal to the Supreme Court on a question of law within 45 days of receipt of the NCLAT order.
Analysis of ground: wrong interpretation of a provision of the Code is a question of law, so the ground qualifies.
Time: 45 days from 10 March. March has 31 days, so 21 days remain in March after the 10th (to 31 March). 45 − 21 = 24 days into April. The last day is 24 April.
Extension: under section 62(2) the Supreme Court may allow filing within a further period not exceeding 15 days if sufficient cause is shown. 24 April + 15 days = 9 May.
Conclusion: file by 24 April. If prevented by sufficient cause, it may seek permission to file up to 9 May. After that, no appeal can be entertained.

Answer: The creditor should file by 24 April. With sufficient cause shown, the Supreme Court may allow filing up to 9 May at most.

Example 2

Rohan Pharma Ltd lost before the NCLAT on a finding that its claim was not proved on the evidence. It wants to appeal to the Supreme Court, saying the NCLAT misjudged the evidence. Is the appeal maintainable under the IBC?

Show the solution

Provision: section 62(1) permits appeal to the Supreme Court only on a question of law arising out of the NCLAT order.
Analysis: the complaint is that the evidence was misjudged. That is a question of fact and appreciation of evidence, not a question of law.
The Supreme Court is not a further fact-finding forum under section 62.
Exception: if Rohan Pharma can frame a genuine legal question arising out of the order, for example a wrong reading of a statutory provision, that question can be raised within 45 days of receipt.
Conclusion: on the ground as stated, the appeal is not maintainable.

Answer: The appeal is not maintainable on the ground of misjudged evidence, as section 62 allows appeal only on a question of law. It may be filed only if a real legal question arises out of the NCLAT order.

Exam tips

Always quote both numbers: 45 days and the further 15 days. Marks are often given for the outer limit of 60 days.
Write the phrase question of law in your answer. It is the core test of the section.
Draw a one-line ladder in your answer: NCLT → NCLAT (30 + 15 days) → Supreme Court (45 + 15 days). It makes the difference between the two appeals clear.
In case-based questions, start counting from the date of receipt of the order, and show the date computation.
Mention the parallel track for individuals and firms (DRT, DRAT, section 182) only if the facts raise it.

Practice questions from Adjudication and Appeals for Corporate Persons

Appeal to the Supreme Court on Questions of Law in other exams

The same ground in other exams, if you are preparing for more than one or want another angle on it.

Appeal to the Supreme Court on Questions of Law: frequently asked questions

What is the time limit for appeal to the Supreme Court against an NCLAT order under IBC?

Under section 62(1), the appeal must be filed within 45 days from the date of receipt of the NCLAT order. The Supreme Court may allow a further period of up to 15 days if sufficient cause is shown.

Can the Supreme Court hear an appeal against an NCLAT order on facts?

No. Section 62 allows appeal only on a question of law arising out of the NCLAT order. Disputes purely on facts do not qualify.

What is the difference between appeal to NCLAT and appeal to the Supreme Court under IBC?

The NCLAT appeal under section 61 lies against an order of the Adjudicating Authority and must be filed within 30 days, with up to 15 days more for sufficient cause. The Supreme Court appeal under section 62 lies against an NCLAT order, only on a question of law, within 45 days plus up to 15 days.

Is there a Supreme Court appeal for individuals and partnership firms?

Yes. Section 182 allows an appeal from an order of the Debt Recovery Appellate Tribunal on a question of law within 45 days. The Supreme Court may allow up to 15 days more for sufficient cause.