06/03/2026
If you confuse NCLT and NCLAT, you’re not alone… but this mistake can cost marks in exams and clarity in practice.
Most CA CS CMA students struggle to remember the exact hierarchy between NCLT, NCLAT and the Supreme Court.
Here’s the simple structure:
• NCLT – where company law and insolvency cases begin
• NCLAT – appellate tribunal against NCLT orders
• Supreme Court – final authority
So the hierarchy is:
NCLT → NCLAT → Supreme Court
Save this for quick revision and follow for more simple corporate law breakdowns.
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