https://www.taxtmi.com/caselaws?id=791077 Material documents showing part payments, a running ledger account and a confirmation of accounts must be considered when deciding whether a Section 9 insolvency application is time-barred. The record indicated that the notice and petition referred not only to the stated default date, but also to later payments and a confirmation within the relevant period. Because these documents were relevant to limitation and were not examined, the rejection of the insolvency application could not be sustained and the matter required fresh consideration. en-us Tue, 28 Apr 2026 00:00:00 +0530 Wed, 06 May 2026 08:32:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791077 Material documents showing part payments, a running ledger account and a confirmation of accounts must be considered when deciding whether a Section 9 insolvency application is time-barred. The record indicated that the notice and petition referred not only to the stated default date, but also to later payments and a confirmation within the relevant period. Because these documents were relevant to limitation and were not examined, the rejection of the insolvency application could not be sustained and the matter required fresh consideration. Case-Laws IBC Tue, 28 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791077