https://www.taxtmi.com/caselaws?id=790766 Form-B demand notice under the personal guarantor insolvency rules is only a demand notice and does not itself amount to contractual invocation of the guarantee; limitation for a section 95 application runs from actual invocation in terms of the deed. A decree obtained within limitation may create a fresh starting point, and later acknowledgments or promises to pay may also affect limitation, but only if the material facts are examined. The text notes that the adjudicating authority had not considered the corporate insolvency claim or the alleged acknowledgments, so the limitation question required fresh determination on the existing record. en-us Fri, 24 Apr 2026 00:00:00 +0530 Thu, 30 Apr 2026 07:19:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790766 Form-B demand notice under the personal guarantor insolvency rules is only a demand notice and does not itself amount to contractual invocation of the guarantee; limitation for a section 95 application runs from actual invocation in terms of the deed. A decree obtained within limitation may create a fresh starting point, and later acknowledgments or promises to pay may also affect limitation, but only if the material facts are examined. The text notes that the adjudicating authority had not considered the corporate insolvency claim or the alleged acknowledgments, so the limitation question required fresh determination on the existing record. Case-Laws IBC Fri, 24 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790766