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    <title>2026 (1) TMI 336 - SC Order</title>
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    <description>The dominant issue was whether an appeal under the Insolvency and Bankruptcy Code, 2016 could be entertained despite being filed 132 days late. The SC held that the appellate tribunal correctly declined to entertain the appeal as time-barred because the IBC contains no provision empowering condonation of such delay, and the tribunal therefore committed no error in refusing admission. The appeal was dismissed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=784580</link>
      <description>The dominant issue was whether an appeal under the Insolvency and Bankruptcy Code, 2016 could be entertained despite being filed 132 days late. The SC held that the appellate tribunal correctly declined to entertain the appeal as time-barred because the IBC contains no provision empowering condonation of such delay, and the tribunal therefore committed no error in refusing admission. The appeal was dismissed.</description>
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