https://www.taxtmi.com/caselaws?id=281818 After the 2015 amendments to the Code of Civil Procedure, the 120-day period for filing a written statement is mandatory because the amended provisions attach an express consequence of forfeiture and bar the court from taking the pleading on record after expiry. The extended period is available only for recorded reasons and costs within the statutory scheme. An earlier order allowing late filing cannot be saved by finality, res judicata, or inherent powers, because neither can override an express procedural prohibition. The principle stated is that a mandatory filing deadline with statutory forfeiture cannot be defeated by prior erroneous orders. en-us Tue, 12 Feb 2019 00:00:00 +0530 Sun, 07 Jul 2019 09:54:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281818 After the 2015 amendments to the Code of Civil Procedure, the 120-day period for filing a written statement is mandatory because the amended provisions attach an express consequence of forfeiture and bar the court from taking the pleading on record after expiry. The extended period is available only for recorded reasons and costs within the statutory scheme. An earlier order allowing late filing cannot be saved by finality, res judicata, or inherent powers, because neither can override an express procedural prohibition. The principle stated is that a mandatory filing deadline with statutory forfeiture cannot be defeated by prior erroneous orders. Case-Laws Indian Laws Tue, 12 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281818