Next due
20 OCTGSTR-3B · Summary return · Sep 2026in 3 days 21 OCTTax Audit Report · Form 3CA/3CB · AY 2026-27 · extended from 30 Sepin 4 days 30 OCTAOC-4 · Financial statements · FY 2025-26in 13 days 7 NOVTDS / TCS deposit · Deducted in Oct 2026in 21 days 11 NOVGSTR-1 · Outward supplies · Oct 2026in 25 days 15 NOVPF & ESI · Contributions · Oct 2026in 29 days 21 NOVITR filing · Audit cases · AY 2026-27 · extended from 31 Octin 35 days 29 NOVMGT-7 / 7A · Annual return · FY 2025-26in 43 days
All due dates

Rules 23–26 of the National Company Law Appellate Tribunal Rules, 2016: three authenticated copies, signing and verification, translations approved by the Registrar, and the filing-counter scrutiny with seven days to cure defects

The appellant files three authenticated copies and delivers one copy to each opposite party. Appeals and pleadings carry the name and signature of the authorised representative...

Published
Updated
Reading time
7 min
Views
9
Questions
6 answered
  • Expert Reviewed
  • High Complexity
Topic
MCA Compliance
Published
October 3, 2026
Last updated
Oct 3, 2026
Reading time
7 min
0:00
Last updated: October 2026Verified against: Government sources

After an appeal is presented under rule 22, rules 23 to 26 govern what happens at the counter: how many authenticated copies are filed, who signs and verifies, how non-English documents are handled, and what the Registry does if the papers are defective. The seven-day cure period in rule 26(2) is the rule most appellants meet in practice.

Rule 23: number of copies

The appellant, petitioner, applicant or respondent files three authenticated copies of the appeal, counter or objections, as the case may be, and delivers one copy to each opposite party. This works alongside rule 22(1), which requires the appeal to be presented in triplicate in Form NCLAT-1; see the article on rule 22.

Rule 24: endorsement and verification

At the foot of every appeal or pleading, the name and signature of the authorised representative must appear. Every appeal or pleading must be signed and verified by the party concerned in the manner provided by the Rules. In Form NCLAT-1 that means the declaration by the appellant and the verification at the end of the form. Section 432 of the Act deals with representation; our post on sections 432 and 433 explains it.

Rule 25: translation of documents

  1. Rule 25(1). A document in a language other than English that is to be used in a proceeding must be received by the Registry with an English copy that is either agreed to by both parties or certified to be a true translated copy by the authorised representative engaged on behalf of the parties.
  2. Rule 25(2). The Registrar may order translation, certification and authentication by a person approved by him, on payment of the fee to that person as specified by the Chairperson.
  3. Rule 25(3). An appeal or other proceeding is not set down for hearing until all parties confirm that all the documents they intend to rely on are in English or have been translated into English, and the required number of copies are filed.

A legal-dispute team preparing the annexures should translate and certify in good time, because rule 25(3) holds up listing, not just filing. Our dispute resolution service handles such document sets for appeals.

Rule 26: endorsement and scrutiny

Rule 26(1): at the filing counter

The person in charge of the filing counter, on receipt of the appeal or document:

  • affixes the date and stamp of the Appellate Tribunal on it and on the additional copies of the index;
  • returns the acknowledgement to the party;
  • affixes his initials on the stamp on the first page of the copies;
  • enters the particulars in the register after daily filing;
  • assigns a diary number, entered below the date stamp; and
  • sends the document for scrutiny.

Rule 26(2): defective documents

If on scrutiny the appeal or document is found defective, it is returned for compliance after notice to the party. If there is a failure to comply within seven days from the date of return, it is placed before the Registrar, who may pass appropriate orders.

Rule 26(3): Registrar's power to return

For sufficient cause the Registrar may return the document for rectification or amendment and may allow the party such reasonable time as he considers necessary, or extend the time for compliance.

Rule 26(4): refusal to register

Where the party fails to take any step to remove the defect within the time fixed, the Registrar may, for reasons recorded in writing, decline to register the appeal, pleading or document.

A defect timeline

StepRuleWhat happens
Presentation at the counter22(1), 26(1)Date stamp, acknowledgement, diary number
Scrutiny26(1)Document sent for scrutiny
Return with notice26(2)Defective document returned to the party
Cure period26(2)Seven days from the date of return
Placed before the Registrar26(2)If not cured, the Registrar may pass appropriate orders
Extension26(3)Registrar may allow reasonable time or extend
Refusal to register26(4)If no step is taken within the time fixed, reasons in writing
Registration27On admission, the appeal is numbered and registered

Count the seven days under rule 3, which leaves out the day of return; see the article on rules 3 to 7. Rule 15 also allows the Appellate Tribunal to extend time under the Rules, even after the time has run.

An example

Sagar Pumps Limited files an appeal. At scrutiny, the Registry finds that the annexure in Hindi has no English copy. The appeal is returned after notice. The company has seven days from the date of return to cure the defect. It files a copy certified as a true translation by its authorised representative under rule 25(1) and re-presents the appeal. Had it done nothing, the appeal would have gone to the Registrar, who could pass orders or, for reasons recorded in writing, decline to register it.

Same as before the NCLT?

Rules 23 to 26 correspond to NCLT rules 24 and 26 to 28. Differences: the NCLT translation rule (rule 27(1)), as amended by G.S.R. 1159(E) of 20 December 2016, also lets the authorised representative authenticate the certificate or use a translator approved by the Registrar on payment of charges as the Registrar orders. The NCLAT rule 25 places the Registrar's approved translator and the fee set by the Chairperson in a separate sub-rule (2). The NCLT version of the endorsement rule covers petitions as well as appeals; the NCLAT rule combines the signature and verification points in rule 24. The seven-day cure period is the same. The NCLT rule on appeal against the Registrar's scrutiny order (rule 63) has no counterpart in the NCLAT Rules. See Rules 27 to 30 and 63 of the NCLT Rules.

Need help getting an appeal through scrutiny?

A returned appeal costs time. If you want the papers checked against rules 22 to 26 before they go to the counter, or need defects cured within the period allowed, our dispute resolution team can assist.

Key takeaways

  • Three authenticated copies are filed, and one is delivered to each opposite party (rule 23).
  • The authorised representative's name and signature appear on the appeal; the party signs and verifies (rule 24).
  • Non-English documents need an English copy; no hearing is fixed until all documents are in English (rule 25).
  • Defects: returned after notice, seven days from the date of return to comply, then the Registrar's orders (rule 26).
  • Failure to cure in time can end in refusal to register, with reasons in writing.

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 Rules 23

  • 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.

How many copies of an appeal are filed?

Three authenticated copies, with one delivered to each opposite party (rule 23).

What happens if my appeal is found defective?

It is returned after notice to the party for compliance. If the defect is not cured within seven days from the date of return, it is placed before the Registrar (rule 26(2)).

What is not written down will be remembered differently by everyone involved.

— TaxClue Compliance Desk

Rules 23: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

Related Services & Guides

Was this article helpful?
About the author
13,350 articles
Vikas Sharma Verified expert Tax & Compliance Expert

Experienced in company registration, GST, trademark, and compliance. Helping Indian businesses stay compliant.

Last reviewed: Live

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.

Three authenticated copies, with one delivered to each opposite party (rule 23).

It is returned after notice to the party for compliance. If the defect is not cured within seven days from the date of return, it is placed before the Registrar (rule 26(2)).

Yes. Under rule 26(3) the Registrar may allow reasonable time or extend the time for compliance.

Where the party fails to remove the defect within the time fixed, the Registrar may, for reasons recorded in writing, decline to register it (rule 26(4)).

Yes. A copy in English, agreed by both parties or certified as a true translation by the authorised representative, must accompany the document, and no hearing is set until all documents are in English (rule 25).

The authorised representative's name and signature appear at the foot, and the party signs and verifies it as the Rules provide (rule 24).