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Rules 8–15 of the National Company Law Appellate Tribunal Rules, 2016: the sitting at New Delhi, sitting and office hours, inherent powers, the calendar, urgent listing, and the power to exempt and to extend time

The Appellate Tribunal holds its sitting at its headquarters in New Delhi. Ordinary sitting hours are 09.30 AM to 01.00 PM and 2.15 PM to 5.00 PM; the office is open 09:30 A.M. to...

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October 3, 2026
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Last updated: October 2026Verified against: Government sources

Rules 8 to 15 answer practical questions an appellant asks before filing: where the Appellate Tribunal sits, at what hours, when the filing counter is open, how an urgent matter gets listed, and what the Tribunal can relax or extend. This article reads each rule and compares the hours with the NCLT.

Rule 8: sitting of the Appellate Tribunal

The Appellate Tribunal holds its sitting at its headquarters in New Delhi. The Rules print no other seat. Any other sitting arrangement is outside these Rules and is not covered here.

Rule 9: sitting hours

Sitting hours are ordinarily from 09.30 AM to 01.00 P.M. and from 2.15 P.M. to 5.00 P.M., subject to any order of the Chairperson. The rule adds that this does not prevent the Appellate Tribunal from extending its sitting as it deems fit.

Rule 10: working hours of the office

  • Rule 10(1): the office stays open on all working days from 09:30 A.M. to 6.00 P.M.
  • Rule 10(2): the filing counter of the Registry stays open on all working days from 10.30 AM to 5.00 P.M.

The filing counter is where an appeal in Form NCLAT-1 is presented under rule 22; see the article on presenting an appeal.

Rule 11: inherent powers

Nothing in the Rules limits or affects the inherent powers of the Appellate Tribunal to make such orders or give such directions as may be necessary for meeting the ends of justice or to prevent abuse of its process. The NCLAT version adds the words "or give such directions"; the NCLT rule speaks only of orders.

Rule 12: calendar

The calendar of days of working in a year is as decided by the Chairperson and Members of the Appellate Tribunal. At the NCLT the calendar is decided by the President alone. The Rules do not print the calendar.

Rule 13: listing of cases

All urgent matters filed before 12 noon are listed before the Appellate Tribunal on the following working day, if the filing is complete in all respects as provided in the Rules. In exceptional cases a matter may be received after 12 noon but before 3.00 P.M. for listing on the following day, with the specific permission of the Appellate Tribunal or the Chairperson.

Two points follow from the wording (our dispute resolution team prepares urgent filings with these in mind). Completeness is a condition: a filing with defects is not "complete in all respects", and scrutiny under rule 26 can return it. And the 3.00 P.M. window is by permission only, not as of right. At the NCLT the permission is that of the Bench; at the NCLAT it can come from the Appellate Tribunal or the Chairperson.

Rule 14: power to exempt

On sufficient cause being shown, the Appellate Tribunal may exempt the parties from compliance with any requirement of the Rules, and may give directions on practice and procedure that it considers just and expedient, on an application moved for the purpose, to render substantial justice. The key words are "sufficient cause" and "application moved": exemption is requested, not assumed.

Rule 15: power to extend time

The Appellate Tribunal may extend the time appointed by the Rules or fixed by any order, for doing any act or taking any proceeding, on such terms as the justice of the case may require. An enlargement may be ordered although the application is made only after the time has expired. Rule 15 relates to times set by the Rules or by orders; it does not touch the period for appeal in section 421(3) of the Act. For the Act's own periods read section 421 and sections 432 and 433.

Timing at a glance

ItemNCLAT RulesNCLT Rules
Place of sittingHeadquarters in New Delhi (rule 8)Headquarters or another place within territorial jurisdiction (rule 8)
Sitting hours09.30 AM-01.00 PM; 2.15-5.00 PM (rule 9)10:30 AM-1:00 PM; 2:00-4:30 PM (rule 9)
Office09:30 A.M.-6.00 P.M. (rule 10(1))Same hours, with Saturdays, Sundays and National Holidays excepted in the text
Filing counter10.30 AM-5.00 P.M. (rule 10(2))Same
Urgent mattersBefore 12 noon; after noon but before 3.00 P.M. with permission of the Appellate Tribunal or Chairperson (rule 13)Same, with permission of the Bench
CalendarChairperson and Members (rule 12)President (rule 12)

Same as before the NCLT?

Rules 14 and 15 read the same. Rules 8 to 13 differ as the table shows. The NCLT articles are Rules 8 to 13 of the NCLT Rules and Rules 14, 15, 58 and 153. NCLAT practice directions may set other arrangements and are not covered here.

A practical example

Meridian Steels Limited wants an urgent hearing. Its counsel files the appeal at the counter before 12 noon and the filing is complete. Under rule 13 it is listed on the following working day. Had it reached the counter after 12 noon, it would need the specific permission of the Appellate Tribunal or the Chairperson, and the receipt would be before 3.00 P.M.

Need help with an urgent appeal before the NCLAT?

Urgent listing turns on a complete filing and on timing at the counter. If an order against you needs to be challenged quickly, our dispute resolution team can prepare the appeal and application so that they are complete when presented.

Key takeaways

  • The Rules print only the Appellate Tribunal's headquarters at New Delhi (rule 8).
  • Sitting hours: 09.30 AM-01.00 PM and 2.15-5.00 PM, extendable by the Tribunal (rule 9).
  • Office 09:30 A.M.-6.00 P.M.; filing counter 10.30 AM-5.00 P.M. (rule 10).
  • Urgent matter before 12 noon: listed the next working day if complete; before 3.00 P.M. only with specific permission (rule 13).
  • The Tribunal may exempt parties and extend time, even after expiry (rules 14 and 15).

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 8

  • 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.

Where does the NCLAT sit under its Rules?

Rule 8 says at its headquarters in New Delhi. The Rules print no other seat.

What are the sitting hours?

Ordinarily 09.30 AM to 01.00 P.M. and 2.15 P.M. to 5.00 P.M., subject to any order of the Chairperson, and the Tribunal may extend its sitting (rule 9).

Compliance is cheapest on the day it falls due and gets more expensive every day after.

— TaxClue Compliance Desk

Rules 8: 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.

Rule 8 says at its headquarters in New Delhi. The Rules print no other seat.

Ordinarily 09.30 AM to 01.00 P.M. and 2.15 P.M. to 5.00 P.M., subject to any order of the Chairperson, and the Tribunal may extend its sitting (rule 9).

Before 12 noon for listing on the following working day, if complete in all respects. In exceptional cases after 12 noon but before 3.00 P.M., with specific permission of the Appellate Tribunal or the Chairperson (rule 13).

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

Rule 15 says an enlargement may be ordered although the application is not made until after the time appointed or allowed has expired.

The Chairperson and Members of the Appellate Tribunal (rule 12).