Section 57

Section 57 is the first appellate step in the IT Act's civil enforcement chain — from the Adjudicating Officer to the Appellate Tribunal (now TDSAT, following the 2017 merger). Any person aggrieved by an order of the Controller of Certifying Authorities or an Adjudicating Officer may invoke Section 57. The 45-day limitation period runs from receipt of a copy of the order — not from the date of pronouncement, which is an important distinction where orders are communicated with delay. The consent bar in Section 57(2) is significant: if parties agreed to the adjudication outcome (a consent order), they cannot later appeal it — the agreement is binding and forecloses the appellate remedy. The proviso giving TDSAT discretion to condone delay mirrors the standard Indian appellate limitation framework — 'sufficient cause' for delay is assessed on the facts of each case. Common grounds for Section 57 appeals: disputes over the quantum of compensation awarded under Section 43 or 43A; challenges to the Adjudicating Officer's findings of fact; and procedural objections to how the adjudication was conducted. From TDSAT, further appeals lie to the High Court under Section 62.