JUDGMENT :

Ahsanuddin Amanullah, J.

Heard learned counsel for the parties.

2. The present appeal under Section 62,²[‘62. Appeal to Supreme Court. - (1) Any person aggrieved by an order of the National Company Law Appellate Tribunal may file an appeal to the Supreme Court on a question of law arising out of such order under this Code within forty-five days from the date of receipt of such order.

(2) The Supreme Court may, if it is satisfied that a person was prevented by sufficient cause from filing an appeal within forty-five days, allow the appeal to be filed within a further period not exceeding fifteen days.’] of the Insolvency and Bankruptcy Code, 2016 (hereinafter referred to as the “Code”) is directed against the Judgment dated 19.01.2022 (hereinafter referred to as the “Impugned Judgment”) passed by the National Company Law Appellate Tribunal (hereinafter referred to as the “NCLAT”) in Company Appeal (AT)(Ins) No.845 of 2021 which has upheld the order passed by the Adjudicating Authority (National Company Law Tribunal,³[The National Company Law Tribunal is a creature of Section 408 of the Companies Act, 2013. Under Section 60 of the Code, it has been designated as the Adjudicati