27.4.54 National Company Law Appellate Tribunal Rules, 2016.
54. Filing of objections by respondent, form and consequences.- (1)The respondent, if so directed, shall file objections or counter within the time allowed by the Appellate Tribunal.
(2) The objections or counter shall be verified as an appeal and wherever new facts are sought to be introduced with the leave of the Appellate Tribunal for the first time, the same shall be affirmed by a supporting affidavit.
(3) The respondent, if permitted to file objections or counter in any proceeding shall also file three copies thereof after serving copies of the same on the appellant or petitioner or their authorised representatives, as the case may be.