Case Note & Summary
The case involved an application by Sawalka Autotech Pvt. Ltd. to extend the time for curing defects in their Memo of Appeal. The Appellant initially e-filed the Memo of Appeal on 20.07.2026, but the Office identified defects on 03.08.2026 and notified the Appellant. The Appellant subsequently re-filed the Appeal on 31.08.2026. During the hearing, the counsel for the Appellant presented submissions regarding the reasons for the delay. The Tribunal considered these submissions and found them sufficient to justify the 21-day delay in re-filing. Consequently, the Tribunal condoned the delay and ordered that the case be listed for admission under the heading of 'fresh case'. The Interlocutory Application was thus disposed of with this order.
Headnote
A) Company Law - Condonation of Delay - Extension of Time for Curing Defects - Companies Act, 2013 - The Appellant sought to extend the time for curing defects in the Memo of Appeal filed electronically. The Tribunal found sufficient reasons for the delay of 21 days in re-filing the Memo of Appeal and condoned the delay, allowing the case to be listed for admission (Paras 1-2).
Issue of Consideration
Whether the delay in re-filing the Memo of Appeal should be condoned.
Final Decision
The Tribunal condoned the delay of 21 days in re-filing the Memo of Appeal and ordered the case to be listed for admission under 'fresh case'.
Law Points
- Condonation of delay
- e-filing procedures
- defects in appeal



