Under section 421(3) of the Companies Act, 2013, an appeal to the National Company Law Appellate…

Section 421(3) requires an appeal to the NCLAT to be filed within forty-five days from the date on which a copy of the NCLT's order is made available to the person aggrieved. Under the proviso, the NCLAT may entertain it within a further period not exceeding forty-five days if the appellant was prevented by sufficient cause, so ninety days is only the outer limit, not the ordinary period.

Thirty days is the period for appeals against NCLT orders under section 61 of the Insolvency and Bankruptcy Code, 2016, and sixty days is the period for an appeal from the NCLAT to the Supreme Court under section 423. No appeal lies against an NCLT order made with the consent of the parties (section 421(2)).