Section 182: Appeal to Supreme Court
Section 182 of the Insolvency and Bankruptcy Code, 2016 (IBC) provides a statutory appeal to the Supreme Court from an order of the Debt Recovery Appellate Tribunal (DRAT) on a question of law under the Code. The appeal must ordinarily be filed within 45 days, with a limited power to allow a further period not exceeding 15 days where sufficient cause is established.
Text of 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.
(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
Section 182 is contained in Chapter VI of Part III of the IBC, which deals with the adjudicating authority for individuals and partnership firms. It follows Section 181, under which an appeal from an order of the Debt Recovery Tribunal (DRT) under the Code lies to the DRAT.
Section 182 creates the next statutory appellate stage. An appeal lies from an order of the DRAT to the Supreme Court where the appeal raises a question of law under the IBC. The provision therefore does not describe the Supreme Court appeal as an unrestricted rehearing of every factual issue decided by the DRAT.
Appellate forum: Supreme Court of India.
Order appealed from: Order of the Debt Recovery Appellate Tribunal.
Statutory basis: A question of law under the IBC.
Normal filing period: 45 days.
Further period that may be allowed for sufficient cause: Not more than 15 days.
Section 182(1): Appeal on a Question of Law
Sub-section (1) permits an appeal from an order of the DRAT to the Supreme Court on a question of law under the Code. A question of law concerns the legal interpretation, application or effect of the relevant statutory provisions, as distinct from a request merely to reassess factual findings without a legal issue.
45-Day Limitation Period
The statutory text requires the appeal to be filed before the Supreme Court within 45 days. Parties intending to invoke Section 182 should therefore identify the applicable date from which limitation is calculated and prepare the appeal without delay.
Section 182(2): Further Period of Up to 15 Days
Sub-section (2) authorises the Supreme Court to allow filing beyond the initial 45-day period if it is satisfied that the person was prevented by sufficient cause from filing within that period. The further period expressly permitted by Section 182 cannot exceed 15 days.
Relationship With Sections 179, 180 and 181
Section 179 identifies the DRT as the adjudicating authority for individuals and partnership firms for matters covered by that provision. Section 180 bars civil court or authority jurisdiction over matters within the jurisdiction of the DRT or DRAT under the Code and restricts injunctions against action under their statutory powers. Section 181 provides the appeal from the DRT to the DRAT, while Section 182 provides the further appeal to the Supreme Court on a question of law.
Section 183: Expeditious Disposal
The following provision, Section 183, addresses expeditious disposal where an application is not disposed of or an order is not passed within a period specified in the Code. It requires reasons for the delay to be recorded and provides for the limited statutory extension contemplated by that section.
Related IBC Provisions
For the appellate framework relating to individuals and partnership firms, Section 182 should be read with Section 179 - Adjudicating Authority, Section 180 - Civil court not to have jurisdiction, Section 181 - Appeal to Debt Recovery Appellate Tribunal, and Section 183 - Expeditious disposal of applications.
Updated: 30 September 2026. The statutory provision should be read with applicable amendments, commencement notifications, procedural rules and binding judicial decisions.