Any person aggrieved by any order of the Appellate Tribunal may file an appeal to the Supreme Court within sixty days from the date of receipt of the order of the Appellate Tribunal to him on any question of law arising out of such order: Court.
Provided that: the Supreme Court may, if it is satisfied that the appellant was prevented by sufficient cause from filing the appeal within the said period, allow it to be filed within a further period not exceeding sixty days.
Legal Commentary & Landmark Judgments: Section 423
Section 423 provides a direct statutory appeal to the Supreme Court from any order of the National Company Law Appellate Tribunal on questions of law, subject to strict jurisdictional limitation periods.
When filing an appeal under Section 423, frame precise questions of law in the synopsis; calculate limitation strictly from the date certified copies were communicated; and avoid seeking Section 5 condonation if the 120-day statutory ceiling has lapsed, as the Supreme Court lacks jurisdiction to condone further delay.