Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
Insolvency and BankruptcyFebruary 27, 2021Case LawsAT
Initiation of CIRP by Operational Creditors - the Appellant has not fulfilled any of the conditions enumerated in Sub-Section 2 of Section 14 of the Limitation Act - thus it is not correct to accept the contention of the Appellant that the winding-up petition No.6 of 2015 was dismissed on the ground of mis-joinder of parties, and the benefit of Section 14 of the Limitation Act, 1963 cannot be allowed to appellant. - Relaxation under Section 5 of the Limitation Act, 1963 cannot be allowed for unexplained period of about two years and ten months. - AT
Initiation of CIRP by Operational Creditors - the Appellant has not fulfilled any of the conditions enumerated in Sub-Section 2 of Section 14 of the Limitation Act - thus it is not correct to accept the contention of the Appellant that the winding-up petition No.6 of 2015 was dismissed on the ground of mis-joinder of parties, and the benefit of Section 14 of the Limitation Act, 1963 cannot be allowed to appellant. - Relaxation under Section 5 of the Limitation Act, 1963 cannot be allowed for unexplained period of about two years and ten months. - AT
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