Case Note & Summary
The case involved an application for extending the time granted for curing defects in a Memo of Appeal filed by the Appellant. The Appellant, Sapan Mohan Garg, e-filed the Memo of Appeal on 14.08.2026, and the Office identified defects on 18.08.2026, notifying the Appellant on the same day. The Appellant subsequently re-filed the Appeal on 01.09.2026. The Tribunal heard the submissions made by the Appellant's counsel and reviewed the Interlocutory Application along with the Office report. The Tribunal found the reasons for the delay in re-filing to be sufficient and condoned the 07-day delay, directing that the case be listed for admission under the fresh case heading. The Interlocutory Application was 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 the reasons provided in the Interlocutory Application sufficient and condoned the delay of 07 days in re-filing the Memo of Appeal, 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 07 days in re-filing the Memo of Appeal and directed that the case be listed for admission under the fresh case heading.
Law Points
- Condonation of delay
- e-filing procedures
- defects in appeal
