https://www.taxtmi.com/caselaws?id=792685 An e-filed appeal submitted at 9.00 P.M. on the last day of the condonable period was treated as filed within time because a "day" means a full 24-hour period ending at midnight. The Tribunal read the limitation under the Insolvency and Bankruptcy Code with the NCLAT Rules on electronic filing and procedural directions, and held that procedural rules could not shorten the statutory limitation period unless expressly made applicable. It also declined to apply Delhi High Court e-filing rules in the absence of notification. On that basis, the explanation for the 15-day delay was found sufficient and the delay was condoned. en-us Fri, 29 May 2026 00:00:00 +0530 Tue, 02 Jun 2026 08:47:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792685 An e-filed appeal submitted at 9.00 P.M. on the last day of the condonable period was treated as filed within time because a "day" means a full 24-hour period ending at midnight. The Tribunal read the limitation under the Insolvency and Bankruptcy Code with the NCLAT Rules on electronic filing and procedural directions, and held that procedural rules could not shorten the statutory limitation period unless expressly made applicable. It also declined to apply Delhi High Court e-filing rules in the absence of notification. On that basis, the explanation for the 15-day delay was found sufficient and the delay was condoned. Case-Laws IBC Fri, 29 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792685