https://www.taxtmi.com/caselaws?id=433399 Under the Insolvency and Bankruptcy Code, 2016, an appeal under Section 61(2) had to be filed within 30 days, with only a further 15 days available on sufficient cause. The NCLAT noted that limitation was computed by reference to the physical filing before the Registry, and that filing occurred after the outer 45-day limit. It held that the later circular dated 24.12.2022 did not assist because the earlier circular in force at the time of filing governed presentation and computation of limitation, and the later circular operated prospectively. Section 10 of the General Clauses Act, 1897 was held inapplicable to save the filing. en-us Fri, 27 Jan 2023 00:00:00 +0530 Fri, 27 Jan 2023 18:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433399 Under the Insolvency and Bankruptcy Code, 2016, an appeal under Section 61(2) had to be filed within 30 days, with only a further 15 days available on sufficient cause. The NCLAT noted that limitation was computed by reference to the physical filing before the Registry, and that filing occurred after the outer 45-day limit. It held that the later circular dated 24.12.2022 did not assist because the earlier circular in force at the time of filing governed presentation and computation of limitation, and the later circular operated prospectively. Section 10 of the General Clauses Act, 1897 was held inapplicable to save the filing. Case-Laws Insolvency and Bankruptcy Fri, 27 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433399