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    <title>2026 (6) TMI 586 - Supreme Court</title>
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    <description>Section 62 of the Insolvency and Bankruptcy Code, 2016 was treated as a strict limitation regime: an appeal must be filed within 45 days, with only a further 15-day grace period on sufficient cause, after which the power to condone filing delay ends. A defective appeal had to be cured within the 28-day period under Rule 6 of Order VIII of the Supreme Court Rules, 2013, and re-filing delay beyond that period could not be condoned to keep the appeal alive. The Court also held that re-filing delay does not stand on a different footing from filing delay in this setting, and Article 142 cannot override the express statutory limitation scheme.</description>
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      <title>2026 (6) TMI 586 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=793205</link>
      <description>Section 62 of the Insolvency and Bankruptcy Code, 2016 was treated as a strict limitation regime: an appeal must be filed within 45 days, with only a further 15-day grace period on sufficient cause, after which the power to condone filing delay ends. A defective appeal had to be cured within the 28-day period under Rule 6 of Order VIII of the Supreme Court Rules, 2013, and re-filing delay beyond that period could not be condoned to keep the appeal alive. The Court also held that re-filing delay does not stand on a different footing from filing delay in this setting, and Article 142 cannot override the express statutory limitation scheme.</description>
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