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    <title>2018 (10) TMI 662 - GUJARAT HIGH COURT</title>
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    <description>In commercial disputes, the amended Code of Civil Procedure scheme makes the 120-day period for filing a written statement mandatory. Once that period expires, the defendant forfeits the right to file the written statement, and the Commercial Court has no power to extend time or take the belated filing on record. Earlier decisions treating the deadline as directory were held inapplicable to this special commercial regime. The refusal to accept a written statement filed after 120 days was therefore upheld.</description>
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      <link>https://www.taxtmi.com/caselaws?id=368696</link>
      <description>In commercial disputes, the amended Code of Civil Procedure scheme makes the 120-day period for filing a written statement mandatory. Once that period expires, the defendant forfeits the right to file the written statement, and the Commercial Court has no power to extend time or take the belated filing on record. Earlier decisions treating the deadline as directory were held inapplicable to this special commercial regime. The refusal to accept a written statement filed after 120 days was therefore upheld.</description>
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