Next due
20 OCTGSTR-3B · Summary return · Sep 2026in 2 days 21 OCTTax Audit Report · Form 3CA/3CB · AY 2026-27 · extended from 30 Sepin 3 days 30 OCTAOC-4 · Financial statements · FY 2025-26in 12 days 7 NOVTDS / TCS deposit · Deducted in Oct 2026in 20 days 11 NOVGSTR-1 · Outward supplies · Oct 2026in 24 days 15 NOVPF & ESI · Contributions · Oct 2026in 28 days 21 NOVITR filing · Audit cases · AY 2026-27 · extended from 31 Octin 34 days 29 NOVMGT-7 / 7A · Annual return · FY 2025-26in 42 days
All due dates

Rules 44, 48 and 49 of the National Company Law Tribunal Rules, 2016: notice of hearing, withdrawing a petition, dismissal for default and restoration within thirty days, and setting aside an ex parte hearing

The Tribunal notifies the parties of the date and place of hearing as the President or a Member directs (rule 44(1)). An applicant who wants to withdraw before the hearing applies...

Published
Updated
Reading time
7 min
Views
9
Questions
6 answered
  • Expert Reviewed
  • High Complexity
Topic
MCA Compliance
Published
October 3, 2026
Last updated
Oct 3, 2026
Reading time
7 min
0:00
Last updated: October 2026Verified against: Government sources

Rules 44, 48 and 49 decide what happens at and around the hearing. The Tribunal notifies the date, a petition can be withdrawn only on application and with costs, a petition dismissed because the applicant did not appear can be restored within thirty days, and a respondent heard ex parte can ask to have that set aside.

Rule 44: hearing of petition or applications

Rule 44(1): notice of hearing

The Tribunal notifies the parties of the date and place of hearing of the petition or application, in the manner the President or a Member may direct by general or special order. The Rules do not fix a single mode; the direction governs.

Rule 44(2): withdrawal before the hearing

If, at any stage before the hearing, the applicant wishes to withdraw the petition or application, it must make an application to that effect. The Tribunal, after hearing the applicant and, if necessary, the other parties arrayed as opposite parties or otherwise, may permit withdrawal, imposing such costs as it deems fit and proper in the interests of justice. Withdrawal is therefore not automatic: it needs leave, and it can carry costs. The general application form for withdrawal is Form NCLT-9; see the NCLT-9 format and withdrawal guide if you need the layout. For help with a withdrawal or a contested hearing, our legal dispute resolution team can assist. A separate rule requires leave to withdraw a section 241 petition, covered in the article on rules 81 to 83A.

Rule 48: consequence of non-appearance of the applicant

Rule 48(1): dismissal for default or decision on merits

If, on the date fixed for hearing or any adjourned date, the applicant does not appear when the case is called, the Tribunal may, in its discretion, either dismiss the application for default or hear and decide it on merit.

Rule 48(2): restoration within thirty days

Where a petition or application has been dismissed for default and the applicant files an application within thirty days from the date of dismissal and satisfies the Tribunal that there was sufficient cause for non-appearance, the Tribunal shall make an order restoring it. The word "shall" matters: once sufficient cause is shown within the thirty days, restoration follows.

Proviso: where the case was disposed of on merits, the decision shall not be reopened. A restoration application is therefore for dismissal for default only.

The thirty days run from the date of dismissal; the Rules do not say the Tribunal can extend them in this rule, but rule 153 allows the Tribunal to enlarge any period fixed under the Rules for reasons recorded. See the article on rules 14, 15, 58 and 153.

Rule 49: ex parte hearing and disposal

Rule 49(1): the respondent does not appear

If the applicant appears and the respondent does not appear when the case is called, the Tribunal may adjourn the hearing or hear and decide the petition or application ex parte.

Rule 49(2): setting aside the ex parte hearing

A respondent heard ex parte may apply for an order to set it aside. If the respondent satisfies the Tribunal that the notice was not duly served, or that it was prevented by sufficient cause from appearing, the Tribunal may set aside the ex parte hearing upon such terms as it thinks fit.

Proviso: where the ex parte hearing is of such a nature that it cannot be set aside as against one respondent only, it may be set aside against all or any of the other respondents as well.

What happens if a party is absent

SituationRuleWhat the Tribunal may doRemedy
Applicant absent48(1)Dismiss for default, or hear and decide on meritRestoration application within thirty days if dismissed for default (48(2))
Decided on merits48(2) provisoDecision standsNot reopened under this rule
Respondent absent49(1)Adjourn, or hear and decide ex parteApplication to set aside (49(2))
Ex parte order against several respondents49(2) provisoSet aside for all or any others if inseparableSame application
Applicant wishes to withdraw44(2)Permit, on costsApplication before the hearing

An example

Veritas Logistics Limited files a petition. On the hearing date its counsel is stuck elsewhere and the petition is called in his absence; the Bench dismisses it for default. Within thirty days the company files an application showing why counsel could not appear. If the Tribunal accepts sufficient cause, it must restore. Had the Bench instead heard and decided the petition on merits, the proviso would bar reopening.

What a practitioner checks

  • That the date and place of hearing as notified are noted and attended.
  • The date of any dismissal for default, and the thirty-day window from it.
  • Whether the earlier order was on merits, which the restoration rule does not reopen.
  • For a respondent heard ex parte, whether service was proper, and whether co-respondents are affected.

Need help with a dismissed or ex parte matter?

The thirty days under rule 48(2) are short, and the sufficient cause has to be put on paper. For help with restoration and set-aside applications, speak to our legal dispute resolution team.

Key takeaways

  • The Tribunal notifies the date and place of hearing as the President or a Member directs (rule 44(1)).
  • Withdrawal needs an application and may carry costs (rule 44(2)).
  • Dismissal for default may be restored by an application within thirty days showing sufficient cause (rule 48(2)).
  • A decision on merits is not reopened under rule 48 (proviso).
  • An ex parte hearing may be set aside for non-service or sufficient cause (rule 49(2)).

Read next

Disclaimer: Based on the National Company Law Tribunal Rules, 2016 (G.S.R. 716(E)) as amended up to the National Company Law Tribunal (Amendment) Rules, 2020 (G.S.R. 80(E)), consulted on 3 October 2026. Later amendments, fees, forms, NCLT practice directions and the Companies Act, 2013 provisions referred to should be checked. This article is general information, not legal advice; check the official text before acting.

Quick recapKey facts & short answers

Key Facts About Rules 44

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

What happens if the applicant does not appear?

The Tribunal may dismiss the application for default or hear and decide it on merit (rule 48(1)).

How long is there to restore a petition dismissed for default?

An application must be filed within thirty days from the date of dismissal, showing sufficient cause (rule 48(2)).

A penalty is the visible cost of a delay; the lost time and credibility are the larger part.

— TaxClue Compliance Desk

Rules 44: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

Related Services & Guides

Was this article helpful?
About the author
13,350 articles
Vikas Sharma Verified expert Tax & Compliance Expert

Experienced in company registration, GST, trademark, and compliance. Helping Indian businesses stay compliant.

Last reviewed: Live

Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

People also ask

Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

The Tribunal may dismiss the application for default or hear and decide it on merit (rule 48(1)).

An application must be filed within thirty days from the date of dismissal, showing sufficient cause (rule 48(2)).

No. The proviso to rule 48(2) says a decision on merits shall not be reopened.

No. Rule 44(2) requires an application, and the Tribunal may permit withdrawal on costs.

The Tribunal may adjourn or hear and decide ex parte (rule 49(1)).

By an application showing the notice was not duly served or that sufficient cause prevented appearance (rule 49(2)).