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AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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        Companies Law

        2019 (9) TMI 1373 - AT - Companies Law

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        Statutory appeal limitation under the Insolvency and Bankruptcy Code bars delayed filing; tribunal refused jurisdiction and merits review. An appeal filed 26 days beyond the 30-day period under the Insolvency and Bankruptcy Code, 2016 was held beyond the statutory limit, so condonation of ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                          Statutory appeal limitation under the Insolvency and Bankruptcy Code bars delayed filing; tribunal refused jurisdiction and merits review.

                          An appeal filed 26 days beyond the 30-day period under the Insolvency and Bankruptcy Code, 2016 was held beyond the statutory limit, so condonation of delay did not arise. On that basis, the Appellate Tribunal found it had no jurisdiction to entertain the appeal and declined to examine the merits. The appeal was therefore treated as not maintainable and dismissed for want of jurisdiction.


                          Issues: Whether the appeal, filed beyond the prescribed period, could be entertained and whether the Appellate Tribunal had jurisdiction to consider it.

                          Analysis: The appeal was filed 26 days beyond the 30-day period prescribed for filing an appeal under the Insolvency and Bankruptcy Code, 2016. In view of the statutory limit under Section 61(2), the question of condonation of delay did not arise, and the Tribunal declined to go into the merits of the controversy.

                          Conclusion: The appeal was not maintainable for want of jurisdiction and was dismissed.

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