EST Ltd. is aggrieved by the order of National Company Law Tribunal (NCLT) and seeks your advice for further steps in the matter.

As per section 421 of the Companies Act, 2013, EST Ltd. can prefer appeal to the National Company Law Appellate Tribunal (NCLAT). The appeal shall be filed within a period of forty-five days from the date on which a copy of the order of the National Company Law Tribunal (NCLT) is made available to EST Ltd. and shall be in such form, and accompanied by such fees, as may be prescribed. The NCLAT may entertain an appeal after the expiry of the said period of forty-five days from the date aforesaid, but within a further period not exceeding forty-five days, if it is satisfied that the appellant EST Ltd. was prevented by sufficient cause from filing the appeal within that period. On the receipt of an appeal the NCLAT shall, after giving the parties to the appeal a reasonable opportunity of being heard, pass such orders thereon as it thinks fit, confirming, modifying or setting aside the order appealed against. The NCLAT shall send a copy of every order made by it to the NCLT and the parties to appeal. As per section 423 of the Companies Act, 2013, if EST Ltd. is further aggrieved by the order of the NCLAT, it may file an appeal to the Supreme Court within sixty days from the date of receipt of the order of the NCLAT on any question of law arising out of such order.