NATIONAL COMPANY LAW APPELLATE TRIBUNAL PRINCIPAL BENCH, NEW DELHI COMPANY APPEAL (AT) NO.227 OF 2025 &

IA No.5660/2025 In the matter of:

ROC Guwahati Appellant Vs Gomukhi Constructions (P) Ltd & Ors Respondent For Appellant: Mr. Durga Dutt, Advocate.

ORDER

HYBRID MODE

12.11.2025:This is an appeal against an impugned order dated 14.05.2024 passed by the Ld. NCLT, Guwahati in Execution Petition No.1/GB/2023.

2. This appeal has been moved with a delay of 431 days and for which IA No.5660/2025 is moved. If one peruse the IA, it is admitted by the appellant the period of limitation is to be reckoned with from 03.09.2024 as it is the date when the office of the applicant had received the impugned order i.e. the date of approval of ‘E form INC-28’ filed by the applicant alongwith copy of the Ld. NCLT order dated 14.05.2024.

3. It is alleged the appellant could not file the instant appeal without proper authorization and sanction from the Ministry of Corporate Affairs, Government of India and such approval or sanction was applied for on 11.09.2024 and the same was received by the appellant on 16.07.2025 and as such interregnum period be excluded and delay of 431 days be condoned. Heard.

4. In Be