https://www.taxtmi.com/caselaws?id=417290 Successive invoices with a 45-day credit period triggered limitation separately from each invoice's expiry. A part payment of Rs. 50 lakhs was specifically appropriated against identified invoices under the rule of appropriation, so it could not later be treated as a general acknowledgment extending limitation for other invoices. Later email or payment could not revive invoices already time-barred. The limited scope of interference under Section 37 also prevented reappreciation of the concurrent limitation findings, and the award as affirmed by the Single Judge was not interfered with. en-us Wed, 19 Jan 2022 00:00:00 +0530 Thu, 20 Jan 2022 08:25:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417290 Successive invoices with a 45-day credit period triggered limitation separately from each invoice's expiry. A part payment of Rs. 50 lakhs was specifically appropriated against identified invoices under the rule of appropriation, so it could not later be treated as a general acknowledgment extending limitation for other invoices. Later email or payment could not revive invoices already time-barred. The limited scope of interference under Section 37 also prevented reappreciation of the concurrent limitation findings, and the award as affirmed by the Single Judge was not interfered with. Case-Laws Indian Laws Wed, 19 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417290