Under section 423 of the Companies Act, 2013, a person aggrieved by an order of the National Company…

Section 423 allows an appeal to the Supreme Court on any question of law arising out of the NCLAT's order, within sixty days from the date on which the order is received by the appellant. The Supreme Court may allow a further period not exceeding sixty days if the appellant was prevented by sufficient cause.

The appeal is confined to questions of law, so an appeal on questions of fact is not provided; the period is sixty days, not thirty or ninety; and no High Court certificate is needed, because the appeal lies directly from the NCLAT under the statute.