Sections 72 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Section 72 sets out the powers of the Tribunal under the Act and provides for appeals from its orders to the Appellate Tribunal. As substituted in 2021, it gives a sixty-day time limit with a further sixty days in case of sufficient cause, and bars appeals against orders made by consent. Section 73, which used to punish failure to comply with a Tribunal order, stands omitted. For contested matters before the Tribunal, see our legal dispute resolution service.
The Tribunal exercises the powers and functions conferred by or under this Act or any other law (72(1)). Any person aggrieved by an order of the Tribunal may appeal to the Appellate Tribunal, but not from an order made with the consent of parties (72(2)). The appeal must be filed within sixty days of the copy of the order being made available, extendable by not more than a further sixty days for sufficient cause (72(3)). Section 73 stands omitted by the 2021 Act.
Who are the Tribunal and the Appellate Tribunal
Under section 2(1)(u), as amended, "Tribunal" means the National Company Law Tribunal constituted under section 408 of the Companies Act, 2013. Under section 2(1)(c), as amended, "Appellate Tribunal" means the National Company Law Appellate Tribunal constituted under section 410 of the Companies Act, 2013. Our article on section 2 definitions covers them.
Section 72 at a glance
| Sub-section | What it provides |
|---|---|
| 72(1) | Tribunal exercises powers and functions conferred by this Act or any other law for the time being in force |
| 72(2) | Appeal to the Appellate Tribunal by a person aggrieved by an order of the Tribunal; no appeal from consent orders |
| 72(3) | Appeal within sixty days; further sixty days for sufficient cause; form and fees prescribed |
| 72(4) | Appellate Tribunal hears the parties and may confirm, modify or set aside the order |
| 72(5) | Appellate Tribunal sends a copy of every order to the Tribunal and the parties |
Section 72(1): the Tribunal's powers
"The Tribunal shall exercise such powers and perform such functions as are, or may be, conferred on it by or under this Act or any other law for the time in force." Sub-section (1) was not changed in 2021. The powers conferred by the Act itself include, for example, the order for a meeting and sanction of a compromise (section 60), reconstruction and amalgamation (section 62), winding up (sections 63 and 64) and appeals against refusal of registration on conversion under the Schedules. See our articles on section 60 and sections 63 and 64. Restoration of a struck-off LLP is another matter that goes to the Tribunal; see our post on restoration of a struck-off LLP.
Section 72(2): the right of appeal
As substituted by clause 22 of the 2021 Act: "Any person aggrieved by an order of Tribunal may prefer an appeal to the Appellate Tribunal: Provided that no appeal shall lie to the Appellate Tribunal from an order made by the Tribunal with the consent of parties."
Before 2021 the printed text said: "Any person aggrieved by an order or decision of Tribunal may prefer an appeal to the Appellate Tribunal and the provisions of Sections 10-FQ, 10-FZA, 10-G, 10-GD, 10-GE and 10-GF of the Companies Act, 1956 shall be applicable in respect of such appeal." The 2021 version drops the cross-reference to those Companies Act, 1956 sections and sets out the appeal procedure in the section itself. Two differences to note:
- The word "decision" no longer appears; the section speaks of "an order".
- A consent order is not appealable.
Section 72(3): sixty days, and sixty more
"Every appeal preferred under sub-section (2) shall be filed within a period of sixty days from the date on which the copy of the order of the Tribunal is made available to the person aggrieved and shall be in such form, and accompanied by such fees, as may be prescribed."
The proviso: "the Appellate Tribunal may entertain an appeal after the expiry of the said period of sixty days, but within a further period of not exceeding sixty days, if it is satisfied that the appellant was prevented by sufficient cause from filing the appeal within the period so specified."
| Step | Time |
|---|---|
| Normal period | Sixty days from the date the copy of the order is made available to the aggrieved person |
| Extension | Not exceeding a further sixty days, if sufficient cause is shown |
| Outer limit | The section does not allow a longer delay |
The period runs from when the copy is "made available", not from the date of the order. The form and fee are prescribed under section 79(2)(zfc) as inserted in 2021.
Section 72(4) and (5): the appeal itself
On receipt of an appeal, the Appellate Tribunal "shall, after giving the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, confirming, modifying or setting aside the order appealed against" (72(4)). It then "shall send a copy of every order made by it to the Tribunal and the parties to the appeal" (72(5)).
Example. The Tribunal refuses to sanction a compromise proposed by Gill Brothers LLP. The copy of the order is made available on 5 March. The LLP must file its appeal by 4 May, which is sixty days later, or, with sufficient cause shown, within a further period of not more than sixty days. If the order had been made with the consent of the parties, no appeal would lie.
Section 73: stands omitted
Clause 23 of the 2021 Act says: "Section 73 of the principal Act shall be omitted." As originally printed, section 73 was headed "Penalty of non-compliance of any order passed by Tribunal" and provided for imprisonment up to six months and a fine of not less than fifty thousand rupees for failing to comply with a Tribunal order. That section is no longer in the Act. Do not cite it as current law. The Act does not, in the sources read for this article, state what replaces it for Tribunal orders; check the general penalty in section 74 and the Tribunal's own powers.
Need help with a Tribunal matter?
Tribunal proceedings and appeals have short time limits and strict forms. If your LLP is before the Tribunal, or considering an appeal, our legal dispute resolution team can assess the order, the deadline and the grounds.
Key takeaways
- The Tribunal has the powers conferred by the LLP Act or any other law (72(1)).
- Appeal lies to the Appellate Tribunal from an order of the Tribunal, but not from a consent order (72(2)).
- The time limit is sixty days from when the copy is made available, plus up to sixty more for sufficient cause (72(3)).
- The Appellate Tribunal may confirm, modify or set aside the order (72(4)).
- Section 73 stands omitted; it formerly punished non-compliance with a Tribunal order.
Read next
- Section 74: general penalties
- Sections 70–71: enhanced punishment and other laws
- Restoration of Struck Off LLP: NCLT Process
- Compromise and Arrangement for LLP
Disclaimer: Based on the Limited Liability Partnership Act, 2008 as amended by the Limited Liability Partnership (Amendment) Act, 2021, as consulted on 1 October 2026. Forms, fees and procedure are set by the LLP Rules, 2009 as amended from time to time. This article is general information, not legal advice; check the official text before acting.