Section 182 of the IBC: Appeal to the Supreme Court
Section 182 of the Insolvency and Bankruptcy Code, 2016 provides for an appeal to the Supreme Court against an order of the Debt Recovery Appellate Tribunal (DRAT) on a question of law. The ordinary filing period is 45 days, with a limited additional period of up to 15 days where sufficient cause is established.
Text of Section 182 - Appeal to Supreme Court
Section 182(1). An appeal from an order of the Debt Recovery Appellate Tribunal on a question of law under this Code shall be filed within forty-five days before the Supreme Court.
Section 182(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.
Meaning and scope of Section 182
Debt Recovery Appellate Tribunal (DRAT) means the appellate tribunal that hears appeals from orders of the Debt Recovery Tribunal (DRT). Under Section 182, the relevant order must arise under the Insolvency and Bankruptcy Code.
Question of law means a dispute concerning the interpretation or application of a legal rule, statutory provision or legal principle. Section 182 does not provide an unrestricted rehearing of factual disputes. Whether a particular ground qualifies as a question of law depends on the circumstances and applicable decisions.
Sufficient cause refers to an adequate explanation for failing to file within the ordinary limitation period. The Supreme Court must be satisfied with the explanation; an extension is not automatic.
Time limit for an appeal under Section 182
| Requirement | Provision |
|---|---|
| Ordinary appeal period | 45 days under Section 182(1) |
| Additional time | Up to 15 further days under Section 182(2) |
| Condition for extension | Sufficient cause for delay, accepted by the Supreme Court |
| Ground of appeal | A question of law arising from a DRAT order under the Code |
The statutory wording does not itself expressly identify the starting event for computing the 45-day period. Parties should verify the applicable limitation computation, service of the order, relevant procedural rules and judicial decisions immediately rather than assume an automatic starting date or extension.
Section 182 expressly caps the additional period at 15 days. Parties should not rely on condonation beyond that statutory limit.
Practical steps for filing an appeal
- Obtain the DRAT order and identify the precise question or questions of law.
- Calculate the limitation period promptly, taking legal advice on the applicable starting point and computation.
- Prepare the appeal and supporting papers in accordance with the applicable Supreme Court Rules and filing requirements.
- If filing beyond the ordinary 45 days, explain the delay and seek condonation within the statutory additional period.
- File through the permitted Supreme Court filing process and address any registry defects within the applicable time.
The precise format, annexures, court fees, representation requirements and electronic filing procedures are governed by the applicable Supreme Court rules and practice directions, not by Section 182 alone.
Related IBC provisions
Section 179 - Adjudicating authority for individuals and firms
Subject to Section 60, Section 179 identifies the DRT as the adjudicating authority for specified insolvency matters involving individuals and partnership firms and sets out its jurisdiction.
Section 181 - Appeal to Debt Recovery Appellate Tribunal
An appeal from a DRT order under the Code is to be filed before the DRAT within 30 days. The DRAT may allow up to 15 further days on sufficient cause. Read the Section 181 appeal guide.
Section 180 - Exclusion of civil court jurisdiction
Section 180 restricts civil court proceedings in matters within the jurisdiction of the DRT or DRAT under the Code and addresses injunctions relating to powers exercised under it.
Section 62 - A different Supreme Court appeal route
Section 62 concerns appeals to the Supreme Court from orders of the National Company Law Appellate Tribunal (NCLAT) on questions of law. It is distinct from Section 182, which concerns DRAT orders. The correct route depends on the proceedings and the relevant adjudicating authority.
Frequently asked questions
Can every DRAT order be appealed under Section 182?
No. Section 182 provides an appeal from a DRAT order under the IBC on a question of law. It does not create a general appeal on facts alone or cover every DRAT order under other legislation.
Can the Supreme Court extend the 45-day deadline?
Yes, but only on sufficient cause and for a further period not exceeding 15 days under Section 182(2).
Is Section 182 the same as Section 62?
No. Section 182 addresses DRAT orders; Section 62 addresses NCLAT orders under the IBC.
Official legal references
Consult the Insolvency and Bankruptcy Code, 2016 on India Code, the IBBI legal framework, and the Supreme Court of India for applicable rules, practice directions and filing information.
For a broader overview, see The Insolvency and Bankruptcy Code, 2016.
Updated: 23 October 2026. This article is general legal information and does not replace case-specific professional advice. Check current statutory text, notifications and court directions before filing.