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Rules 14, 15, 58 and 153 of the National Company Law Tribunal Rules, 2016: exemption from the Rules, extension and enlargement of time, and when non-compliance does not invalidate a proceeding

The Tribunal may, on sufficient cause, exempt parties from any requirement of the Rules (rule 14). It may extend time appointed by the Rules or fixed by an order, even if the...

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Last updated: October 2026Verified against: Government sources

Four rules, in four different Parts, give the Tribunal flexibility when a party has missed a requirement or a period. Rule 14 lets it exempt parties from the Rules, rules 15 and 153 let it extend or enlarge time, and rule 58 says a failure to comply with the Rules does not by itself invalidate a proceeding. They are read together here because a practitioner usually needs them together.

Rule 14: power to exempt

The Tribunal may, on sufficient cause being shown, exempt the parties from compliance with any requirement of the Rules, and may give such directions in matters of practice and procedure as it considers just and expedient, on the application moved in this behalf, to render substantial justice.

The conditions are two: sufficient cause and an application. Exemption is requested, not presumed.

Rule 15: power to extend time

The Tribunal may extend the time appointed by the Rules or fixed by any order, for doing any act or taking any proceeding, upon such terms, if any, as the justice of the case may require. An enlargement may be ordered although the application is not made until after the expiration of the time appointed or allowed. Our dispute resolution team prepares such applications with the cause shown.

Rule 153: enlargement of time

Where any period is fixed by or under the Rules, or granted by the Tribunal for doing any act or filing any document or representation, the Tribunal may, in its discretion from time to time, in the interest of justice and for reasons to be recorded, enlarge the period, even though the period fixed or granted may have expired.

Rule 15 and rule 153 compared

PointRule 15Rule 153
Source of the timeTime appointed by the Rules or fixed by any orderAny period fixed by or under the Rules, or granted by the Tribunal
What it coversDoing any act or taking any proceedingDoing any act, filing any document or representation
TermsSuch terms, if any, as the justice of the case requiresIn the interest of justice and for reasons to be recorded
After expiryAllowedAllowed
Mention of repeated useNot stated"From time to time"

On their words, rule 153 adds a duty to record reasons and expressly covers filing a document or representation. Rule 15 adds the freedom to impose terms. The Rules do not say which one a party should cite; an application can rely on both.

Rule 58: effect of non-compliance

Failure to comply with any requirement of the Rules shall not invalidate any proceeding merely by reason of such failure, unless the Tribunal is of the view that such failure has resulted in miscarriage of justice.

So a defect in compliance is not automatically fatal. But the rule leaves the call to the Tribunal, and several rules attach their own consequences, for example refusal to entertain a petition under rule 23(1) or refusal to register under rule 28(4). A party should not count on rule 58 to save a filing; see the article on scrutiny of defects.

What these rules do not do

These four rules deal with times and requirements under the Rules. They do not extend a period of limitation fixed by the Act. For limitation, see our post on sections 432 and 433, and for how a delay is explained in a filing, our post on condonation of delay before the NCLT. The application itself is an interlocutory application under rule 32; see the article on rules 31 to 33.

An example

Harbour Edge Chemicals Limited was directed to file its reply within a period fixed by the Tribunal, and misses it by two days because its authorised representative was unwell. It applies for extension. It can rely on rule 15 (time fixed by an order; application after expiry is permitted) and rule 153 (reasons to be recorded), and, if it also failed to file an index in the form required, on rule 14 for exemption. If the Tribunal considers that the omission has not caused miscarriage of justice, rule 58 supports the view that the proceeding is not invalid on that account.

Same as before the NCLAT?

Rules 14 and 15 read the same in the NCLAT Rules. The NCLAT Rules have no counterpart to rules 58 and 153. See Rules 8 to 15 of the NCLAT Rules.

What a practitioner checks

  • Whether the time is one set by the Rules or an order (rules 15, 153) or one fixed by the Act (not covered by these rules).
  • That the application states sufficient cause and, for rule 153, can support recorded reasons.
  • That any requirement missed is identified, so exemption under rule 14 can be asked for.
  • That the application is made as early as possible, although rules 15 and 153 permit it after expiry.

Need help with an application for more time?

Applications for extension turn on the cause shown and the reasons the Tribunal can record. For help drafting one, speak to our dispute resolution team.

Key takeaways

  • Rule 14: exemption from the Rules on sufficient cause and an application.
  • Rule 15: extension of time appointed by the Rules or fixed by an order, even after expiry.
  • Rule 153: enlargement for reasons recorded, even after expiry.
  • Rule 58: non-compliance does not invalidate a proceeding unless it results in miscarriage of justice.
  • None of these rules extends a period of limitation under the Act.

Read next

Disclaimer: Based on the National Company Law Tribunal Rules, 2016 (G.S.R. 716(E)) as amended up to the National Company Law Tribunal (Amendment) Rules, 2020 (G.S.R. 80(E)), consulted on 3 October 2026. Later amendments, fees, forms, NCLT practice directions and the Companies Act, 2013 provisions referred to should be checked. This article is general information, not legal advice; check the official text before acting.

Quick recapKey facts & short answers

Key Facts About Rules 14

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

Can the Tribunal waive a requirement of the Rules?

Yes, on sufficient cause being shown and on an application moved for the purpose (rule 14).

Can time be extended after it has expired?

Yes. Rule 15 allows an enlargement although the application is made after the time has expired, and rule 153 allows enlargement even though the period has expired, for reasons recorded.

Paperwork done properly once does not have to be done again under pressure.

— TaxClue Compliance Desk

Rules 14: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

People also ask

Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

Yes, on sufficient cause being shown and on an application moved for the purpose (rule 14).

Yes. Rule 15 allows an enlargement although the application is made after the time has expired, and rule 153 allows enlargement even though the period has expired, for reasons recorded.

Rule 153 requires reasons to be recorded and expressly covers filing a document or representation; rule 15 allows terms as the justice of the case requires.

Not by itself. Rule 58 says it does not invalidate a proceeding merely by reason of the failure, unless it has resulted in miscarriage of justice in the Tribunal's view.

No. They deal with times under the Rules or fixed by the Tribunal.

An interlocutory application under rule 32 for extension of time.