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Rule 22 of the National Company Law Appellate Tribunal Rules, 2016: presenting an appeal in Form NCLAT-1 in triplicate with the fee, the certified copy of the impugned order, the index, copies for service and the processing fee

Every appeal is presented in Form NCLAT-1, in triplicate, by the appellant (or applicant, petitioner or respondent, as the case may be) in person or through a duly authorised...

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Last updated: October 2026Verified against: Government sources

Rule 22 is the rule that actually puts an appeal before the Appellate Tribunal. It requires Form NCLAT-1 in triplicate, presented at the filing counter, with the certified copy of the order challenged, an index, copies for the other side and the processing fee. This article reads rule 22 and then the headings of Form NCLAT-1.

Rule 22 sub-rule by sub-rule

Our legal dispute resolution team prepares and files appeals under this rule; the six sub-rules are:

Sub-ruleWhat it requires
22(1)Appeal presented in Form NCLAT-1 in triplicate, in person or by a duly authorised representative appointed in the prescribed form, with the stipulated fee, at the filing counter; non-compliance may constitute a valid ground to refuse to entertain it
22(2)Every appeal accompanied by a certified copy of the impugned order
22(3)All documents filed carry an index in triplicate giving their details and the amount of fee paid
22(4)Sufficient number of copies of the appeal, petition or application filed for service on the opposite party, as prescribed
22(5)In pending matters, all other applications are presented after serving copies in advance on the opposite side or the advocate or authorised representative
22(6)The processing fee prescribed by the Rules, with the required number of envelopes of sufficient size and notice forms as prescribed, is filed along with the memorandum of appeal

The fee for the appeal is in the Schedule of Fees; see the article on rules 55 and 56 and the Schedule. Rule 22 does not itself state any amount.

The certified copy of the impugned order

Rule 22(2) makes the certified copy of the order under appeal a companion to every appeal. Form NCLAT-1 asks (item 17) whether the order as communicated in original is filed and, if not, for the reason. Rule 31 separately recognises an interlocutory application for exemption from production of a copy of the order appealed against.

The limitation period is not in the Rules

The period for filing an appeal is in section 421(3) of the Act, not in these Rules. Form NCLAT-1 asks the appellant to declare that the appeal is within the period in that sub-section and, if it is filed later, to explain, state the number of days of delay and file an interlocutory application for condonation. Read section 421 of the Companies Act, 2013 for the right of appeal, and Rules 27 to 32 for the interlocutory application in Form NCLAT-2.

Form NCLAT-1: the headings as printed

Form NCLAT-1 is headed "Memorandum of Appeal Preferred under Section 421 of the Companies Act, 2013", with the cause title "In the National Company Law Appellate Tribunal at New Delhi, Appellate Jurisdiction, Appeal No. ___ of 20__", the parties (appellant and respondent, with short address) and 21 numbered items:

ItemHeading
1Details of appeal: appeal under section 421 against the NCLT order dated ___ passed under section ___
2Date on which the order appealed against is communicated, and proof
3Address of the appellant for service (postal, phone, e-mail, fax, address of legal representative)
4Address of the respondents for service of all notices
5Jurisdiction of the Appellate Tribunal (declaration)
6Limitation (declaration, explanation and days of delay with an interlocutory application where needed)
7Facts of the case
8Facts in issue and questions of law
9Grounds raised with legal provisions
10Matters not previously filed or pending with any other court
11Grounds for the relief and legal provisions relied on
12Details of interim application, if any, filed with the appeal
13Details of appeals by respondents against the same impugned order, if known
14Details of index
15Particulars of fee and the bank draft in favour of the Pay and Accounts Officer, Ministry of Corporate Affairs, New Delhi
16List of enclosures
17Whether the order appealed against is filed in original; reason if not
18Whether the appellant is ready to file written submissions before the first hearing, after serving them
19Whether copies with all enclosures have been forwarded to all respondents and interested parties, with postal or courier receipt and the process fee
20Any other relevant or material particulars
21Reliefs sought

After item 21 come the date line, the signatures of counsel and appellant, a Declaration by Appellant (nothing material concealed or suppressed; enclosures are true copies, fair reproductions or true translations) and a Verification by the appellant or authorised officer, which separates paragraphs true to personal knowledge or official record from those believed true on legal advice.

The headings show what the Appellate Tribunal expects the appellant to have ready: the order, the proof of when it was communicated, the grounds, the pending matters elsewhere and the proof of service on respondents.

Same as before the NCLT?

The NCLT equivalent is rule 23, which covers a "petition, application, caveat, interlocutory application, documents and appeal" and allows documents certified by the authorised representative or advocate, verified from the originals. The NCLAT rule 22 is limited to the appeal, adds the express requirement of a certified copy of the impugned order, and uses a dedicated Form NCLAT-1 rather than Form NCLT-1 with attachments. The NCLT register of appeals to the NCLAT is in Rules 163 to 165 of the NCLT Rules.

An example

Harbor Foods Limited challenges an NCLT order. Its counsel files three sets of the memorandum in Form NCLAT-1 with the certified copy of the order, an index in triplicate, copies for each respondent, a draft for the fee in favour of the Pay and Accounts Officer, and envelopes with notice forms for the processing fee. Item 13 of the form asks whether any respondent has also appealed against the same order; the company's counsel checks this before signing the verification.

Need help presenting an appeal to the NCLAT?

A complete appeal in the right form reduces the chance of return at scrutiny. If you hold an NCLT order and want help with the memorandum, the annexures and the filing, our legal dispute resolution service can take the work from your hands.

Key takeaways

  • Appeals go in Form NCLAT-1, in triplicate, at the filing counter (rule 22(1)).
  • A certified copy of the impugned order accompanies every appeal (rule 22(2)).
  • Index in triplicate; copies for service; processing fee with envelopes and notice forms (rule 22(3), (4), (6)).
  • Form NCLAT-1 has 21 items, a declaration and a verification.
  • The appeal period is in section 421(3) of the Act, not in the Rules.

Read next

Disclaimer: Based on the National Company Law Appellate Tribunal Rules, 2016 (G.S.R. 717(E)) as amended up to the National Company Law Appellate Tribunal (Amendment) Rules, 2017 (G.S.R. 1061(E)), consulted on 3 October 2026. Later amendments, fees, forms, NCLAT 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 Rule 22

  • 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.

In which form is an appeal filed?

Form NCLAT-1, in triplicate, under rule 22(1).

What must accompany the appeal?

A certified copy of the impugned order (rule 22(2)), an index in triplicate (rule 22(3)), copies for service on the opposite party (rule 22(4)) and the processing fee with envelopes and notice forms (rule 22(6)).

Keep your documents in an order a stranger could follow — one day an officer or auditor will have to.

— TaxClue Compliance Desk

Rule 22: 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.

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Questions, answered

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

Form NCLAT-1, in triplicate, under rule 22(1).

A certified copy of the impugned order (rule 22(2)), an index in triplicate (rule 22(3)), copies for service on the opposite party (rule 22(4)) and the processing fee with envelopes and notice forms (rule 22(6)).

Rule 22(1) says non-compliance may constitute a valid ground to refuse to entertain the appeal.

In section 421(3) of the Act. Form NCLAT-1 item 6 asks for a declaration on it.

The appellant, applicant, petitioner or respondent, as the case may be, in person or through a duly authorised representative appointed in the prescribed form.

Item 15 of Form NCLAT-1 and rule 55(2) refer to a draft in favour of the Pay and Accounts Officer, Ministry of Corporate Affairs, New Delhi.