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The HC dismissed the suit as barred by limitation under Article 18 of the Limitation Act, holding that the limitation period commenced from the date of the invoice, not from denial of payment or legal notice reply. The court distinguished winding-up proceedings from recovery suits and ruled that TDS deposit certificates against specific invoices extended the limitation period, creating a fresh cause of action. Consequently, claims relating to invoices No. 370 and 371, filed within three years of TDS deposit, were held maintainable, while others were time-barred. The defendants were directed to pay Rs. 24,27,000 plus 6% interest per annum from invoice date until payment. The appeal was allowed in part accordingly.
The HC dismissed the suit as barred by limitation under Article 18 of the Limitation Act, holding that the limitation period commenced from the date of the invoice, not from denial of payment or legal notice reply. The court distinguished winding-up proceedings from recovery suits and ruled that TDS deposit certificates against specific invoices extended the limitation period, creating a fresh cause of action. Consequently, claims relating to invoices No. 370 and 371, filed within three years of TDS deposit, were held maintainable, while others were time-barred. The defendants were directed to pay Rs. 24,27,000 plus 6% interest per annum from invoice date until payment. The appeal was allowed in part accordingly.
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