https://www.taxtmi.com/caselaws?id=784579 The dominant issue was whether the appeal under s.61 of the IBC was barred by limitation or whether the appellant had shown "sufficient cause" for the delay. The SC held that the NCLAT improperly evaluated the explanation offered for the delay and adopted an unduly restrictive approach inconsistent with the requirement to assess sufficiency of cause on the facts. Consequently, the SC set aside the NCLAT order dismissing the appeal as time-barred and remitted the matter to the NCLAT to hear the appeal(s) on merits in accordance with law, with connected appeals to be heard together. en-us Mon, 08 Sep 2025 00:00:00 +0530 Thu, 08 Jan 2026 08:19:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784579 The dominant issue was whether the appeal under s.61 of the IBC was barred by limitation or whether the appellant had shown "sufficient cause" for the delay. The SC held that the NCLAT improperly evaluated the explanation offered for the delay and adopted an unduly restrictive approach inconsistent with the requirement to assess sufficiency of cause on the facts. Consequently, the SC set aside the NCLAT order dismissing the appeal as time-barred and remitted the matter to the NCLAT to hear the appeal(s) on merits in accordance with law, with connected appeals to be heard together. Case-Laws IBC Mon, 08 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784579