https://www.taxtmi.com/highlights?id=99595 Section 14(1) of the Limitation Act was applied liberally to exclude the time spent in an earlier Section 9 IBC proceeding, because dismissal on the ground of a pre-existing dispute amounted to a legal bar of like nature. The Court held that "court" in Section 14 includes tribunals and that the earlier NCLT proceeding and the civil suit involved the same matter in issue, namely default and liability for the plaintiff's dues. As the plaintiff had acted in good faith and with due diligence, the period before the NCLT was excluded and the suit was treated as within limitation, with the plaint admitted subject to scrutiny. en-us Sat, 09 May 2026 07:25:09 +0530 Sat, 09 May 2026 07:25:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=99595 Section 14(1) of the Limitation Act was applied liberally to exclude the time spent in an earlier Section 9 IBC proceeding, because dismissal on the ground of a pre-existing dispute amounted to a legal bar of like nature. The Court held that "court" in Section 14 includes tribunals and that the earlier NCLT proceeding and the civil suit involved the same matter in issue, namely default and liability for the plaintiff's dues. As the plaintiff had acted in good faith and with due diligence, the period before the NCLT was excluded and the suit was treated as within limitation, with the plaint admitted subject to scrutiny. Highlights IBC Sat, 09 May 2026 07:25:09 +0530 https://www.taxtmi.com/highlights?id=99595