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Schedule to the Commercial Courts Act, 2015: Order V Rule 1 and Order VIII - Written Statement within 120 Days

If the defendant does not file the written statement within the thirty-day period, the court may allow it on another day, for reasons recorded in writing and on payment of costs...

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Published
October 2, 2026
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Last updated: October 2026Verified against: Government sources

For a commercial suit of a Specified Value, the Schedule fixes a hard outer limit for the defendant's written statement: the court may allow it after thirty days, but not later than one hundred and twenty days from the date of service of summons, after which the right to file is forfeited. The Schedule also sets how a defendant must deny, and treats an undenied allegation of fact as admitted. This article reads paragraphs 4(A) and 4(D) as amended up to 3 May 2018, as per the text consulted, for defendants who need legal dispute resolution help at once after summons.

The time limit: two places, the same proviso

The Schedule prints the same proviso twice.

  • Paragraph 4(A): in Order V, Rule 1, sub-rule (1), for the second proviso, a new proviso is substituted.
  • Paragraph 4(D)(i): in Order VIII, Rule 1, for the proviso, the same words are substituted.

The text reads: "Provided further that where the defendant fails to file the written statement within the said period of thirty days, he shall be allowed to file the written statement on such other day, as may be specified by the Court, for reasons to be recorded in writing and on payment of such costs as the Court deems fit, but which shall not be later than one hundred twenty days from the date of service of summons and on expiry of one hundred twenty days from the date of service of summons, the defendant shall forfeit the right to file the written statement and the Court shall not allow the written statement to be taken on record."

(The Order VIII version begins "Provided that" instead of "Provided further that".) The first part of Order V Rule 1(1), which gives the thirty-day period, is not reproduced in the Schedule; the proviso refers back to "the said period of thirty days", and this article describes nothing about the Code's wording beyond that.

What the proviso says, step by step

StepRule
First windowThirty days (the "said period")
After thirty daysThe defendant "shall be allowed" to file on another day specified by the Court
ConditionsReasons recorded in writing, and payment of such costs as the Court deems fit
Outer limitNot later than one hundred twenty days from the date of service of summons
After one hundred twenty daysThe defendant forfeits the right to file; the Court shall not allow it to be taken on record

The days are counted from the date of service of summons. Keep the proof of service date. Costs are in the court's discretion and should be read with the new section 35; see our article on costs in commercial suits.

Rule 10: no extension

Paragraph 4(D)(iv) adds a proviso to Rule 10 of Order VIII: "Provided that ... no Court shall make an order to extend the time provided under Rule 1 of this Order for filing of the written statement." The printing of the paragraph is garbled in the copy consulted ("in Rule 10, * the following proviso shall be inserted" and "Provided that*that no Court shall make an order"). Read it as inserting that proviso; check the official text for the exact form.

The proviso and the Rule 10 proviso point the same way: the one hundred and twenty days is an outer limit, and the Court is told not to extend the time under Rule 1.

Transferred suits: section 15(4)

A suit transferred to a Commercial Division or Commercial Court under section 15 is treated differently. The proviso to section 15(4) says the proviso to sub-rule (1) of Rule 1 of Order V "shall not apply to such transferred suit or application and the court may, in its discretion, prescribe a new time period within which the written statement shall be filed". See our article on section 15.

New Rule 3A of Order VIII: how to deny

Paragraph 4(D)(ii) inserts Rule 3A, "Denial by the defendant in suits before the Commercial Division of the High Court or the Commercial Court".

  1. Sub-rule (1). Denial shall be in the manner provided in sub-rules (2), (3), (4) and (5).
  2. Sub-rule (2). The written statement shall state which allegations in the particulars of plaint the defendant denies, which he is unable to admit or deny but requires the plaintiff to prove, and which he admits.
  3. Sub-rule (3). Where the defendant denies an allegation of fact, he must state his reasons and, if he intends to put forward a different version of events, he must state his own version.
  4. Sub-rule (4). If the defendant disputes the jurisdiction of the Court he must state the reasons and, if able, give his own statement as to which Court ought to have jurisdiction.
  5. Sub-rule (5). If the defendant disputes the plaintiff's valuation of the suit, he must state the reasons and, if able, give his own statement of the value of the suit.

So a bare "denied" is not enough. Each denial of a fact comes with reasons and, where relevant, the defendant's own version.

Deemed admission: Rule 5

Paragraph 4(D)(iii) inserts a proviso in Rule 5(1) after the first proviso: "every allegation of fact in the plaint, if not denied in the manner provided under Rule 3A of this Order, shall be taken to be admitted except as against a person under disability." The link is direct: an allegation not denied in the Rule 3A manner is treated as admitted. The text does not define "person under disability"; it is named as printed.

Documents with the written statement

The new Order XI also requires the defendant to file a list of documents with the written statement or counterclaim, with a declaration on oath. See our article on Order XI Rule 1. Practically, the written statement, its documents and the declaration must be ready together within the window.

Practical timetable for a defendant

  1. Day of service of summons. Note it. The one hundred twenty days run from this date.
  2. First thirty days. The ordinary period. Aim to file the written statement within it.
  3. Day thirty-one to one hundred twenty. The Court may allow filing, for written reasons and on costs; it is not automatic.
  4. After one hundred twenty days. The right is forfeited; the Court shall not take the written statement on record.

Example. Kohinoor Tools Ltd is served with summons in a commercial suit by a supplier. It asks for time to collect records. The Court may specify a later day for reasons recorded in writing and on costs, but not beyond one hundred twenty days from the date of service. Kohinoor also checks that every fact in the plaint is dealt with in the Rule 3A manner, because an undenied fact is taken as admitted.

For the general guidance on drafting a written statement under the Code, see our guide to the written statement (a specimen is listed under Read next), which describes the general rule and not the commercial-suit version.

Points to check in the text

  • Paragraph 4(D)(iv) is garbled in the copy consulted; check the official text.
  • The text consulted does not reproduce the first part of Order V Rule 1(1) or of Order VIII Rule 1.
  • The text gives no cost amounts.

Need help meeting the written statement deadline?

The one hundred twenty day limit leaves little room for delay. If you have been served in a commercial suit and need to prepare the defence, see our legal dispute resolution page.

Key takeaways

  • The thirty-day period can be extended by the Court, for reasons in writing and on costs, but never beyond one hundred twenty days from service of summons.
  • After one hundred twenty days the right to file is forfeited.
  • A new Rule 3A prescribes how to deny: reasons, own version, jurisdiction and valuation.
  • An allegation of fact not denied in that manner is taken as admitted, except against a person under disability.
  • For transferred suits, section 15(4) lets the Court fix a new period.

Read next

Disclaimer: Based on a text of the Commercial Courts Act, 2015 as amended up to 3 May 2018 and on the Ninth Schedule to the Mediation Act, 2023 as enacted, as consulted on 2 October 2026. Later amendments, the current Specified Value, the pre-institution mediation rules and High Court rules 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 Schedule

  • 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.

How long does a defendant have to file a written statement in a commercial suit?

Thirty days, and the Court may allow a later day, but not later than one hundred twenty days from the date of service of summons.

What happens after 120 days?

The defendant forfeits the right to file and the Court shall not allow the written statement to be taken on record.

If a rule seems to have changed, check the date of what you are reading before you act on it.

— TaxClue Compliance Desk

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

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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.

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Questions, answered

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

Thirty days, and the Court may allow a later day, but not later than one hundred twenty days from the date of service of summons.

The defendant forfeits the right to file and the Court shall not allow the written statement to be taken on record.

The Rule 10 proviso says no Court shall make an order to extend the time provided under Rule 1 for filing the written statement. The printing of that paragraph is garbled; check the official text.

The proviso refers to payment of such costs as the Court deems fit.

The new proviso to Rule 5(1) says an allegation not denied in the manner provided under Rule 3A is taken to be admitted, except as against a person under disability.

Section 15(4) says the Order V proviso does not apply to a transferred suit and the Court may prescribe a new period.