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of <h1>India's SC Rules Appellants' Claim Untimely Under Insolvency & Bankruptcy Code, Dismissing Appeals and Applications.</h1> <h3>COMMISSIONER OF SALES TAX, ORISSA & ORS. Versus M/s SREI EQUIPMENT FINANCE LTD. & ANR.</h3> COMMISSIONER OF SALES TAX, ORISSA & ORS. Versus M/s SREI EQUIPMENT FINANCE LTD. & ANR. - TMI The Supreme Court of India ruled that the appellants' claim was not made in time under Section 31 of the Insolvency and Bankruptcy Code, 2016. Referring to a previous case, the Court stated that the demand made by the appellants no longer stands for consideration. The appeals were disposed of based on this decision. Any pending applications were also disposed of.
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