https://www.taxtmi.com/caselaws?id=784462 The dominant issue was whether an appeal under s. 421(3) of the Companies Act, 2013 was maintainable within limitation. The Appellate Tribunal held that the statutory period is 45 days from the date the order is made available, with a further condonable period not exceeding 45 days upon sufficient cause; this outer limit is non-extendable. Applying the SC's limitation-extension directions, a 90-day window ran from 01.03.2022 and, since the terminal date fell on a Sunday, expired on the next working day, 30.05.2022. As the appeal was filed on 31.05.2022, it was beyond the outer limit and therefore barred; the appeal was dismissed as time-barred. en-us Wed, 17 Sep 2025 00:00:00 +0530 Tue, 06 Jan 2026 08:47:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784462 The dominant issue was whether an appeal under s. 421(3) of the Companies Act, 2013 was maintainable within limitation. The Appellate Tribunal held that the statutory period is 45 days from the date the order is made available, with a further condonable period not exceeding 45 days upon sufficient cause; this outer limit is non-extendable. Applying the SC's limitation-extension directions, a 90-day window ran from 01.03.2022 and, since the terminal date fell on a Sunday, expired on the next working day, 30.05.2022. As the appeal was filed on 31.05.2022, it was beyond the outer limit and therefore barred; the appeal was dismissed as time-barred. Case-Laws Companies Law Wed, 17 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784462