https://www.taxtmi.com/caselaws?id=446759 Section 14 of the Limitation Act, 1963 allows exclusion of time only when the earlier proceeding was pursued with due diligence and in good faith before a court unable to entertain it for want of jurisdiction or a similar defect. On the facts discussed, the appellant, a liquidator, had an available statutory appeal under Section 61 of the Insolvency and Bankruptcy Code, 2016 but instead pursued writ proceedings and then an SLP. Because the earlier proceedings were not based on a jurisdictional failure of the tribunal and the appellant had been directed toward the statutory appellate remedy, the time spent in those proceedings could not be excluded. The appeal was therefore treated as barred by limitation. en-us Thu, 07 Dec 2023 00:00:00 +0530 Sat, 09 Dec 2023 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446759 Section 14 of the Limitation Act, 1963 allows exclusion of time only when the earlier proceeding was pursued with due diligence and in good faith before a court unable to entertain it for want of jurisdiction or a similar defect. On the facts discussed, the appellant, a liquidator, had an available statutory appeal under Section 61 of the Insolvency and Bankruptcy Code, 2016 but instead pursued writ proceedings and then an SLP. Because the earlier proceedings were not based on a jurisdictional failure of the tribunal and the appellant had been directed toward the statutory appellate remedy, the time spent in those proceedings could not be excluded. The appeal was therefore treated as barred by limitation. Case-Laws Insolvency and Bankruptcy Thu, 07 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446759