https://www.taxtmi.com/caselaws?id=789151 Where a special statute prescribes a 30-day period to file a company appeal with only a further 15 days on sufficient cause, the outer limit of 45 days is absolute and cannot be crossed. The tribunal held that delay beyond that limit was not condonable, even when computed from the date of the impugned order or from receipt of the free copy. It also held that Section 5 of the Limitation Act, 1963 cannot be invoked to enlarge a self-contained limitation regime under the Insolvency and Bankruptcy Code. The condonation application was therefore rejected. en-us Fri, 07 Nov 2025 00:00:00 +0530 Sat, 04 Apr 2026 08:53:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789151 Where a special statute prescribes a 30-day period to file a company appeal with only a further 15 days on sufficient cause, the outer limit of 45 days is absolute and cannot be crossed. The tribunal held that delay beyond that limit was not condonable, even when computed from the date of the impugned order or from receipt of the free copy. It also held that Section 5 of the Limitation Act, 1963 cannot be invoked to enlarge a self-contained limitation regime under the Insolvency and Bankruptcy Code. The condonation application was therefore rejected. Case-Laws IBC Fri, 07 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789151