https://www.taxtmi.com/highlights?id=103892 For insolvency appeals, statutory limitation remains strict and the Tribunal cannot condone delay beyond the prescribed outer period. Limitation does not run, however, while the filing forum is unavailable or incapable of receiving filings. A bona fide attempt to e-file within time that fails solely because the Tribunal's OTP delivery system malfunctioned warrants exclusion of the non-functional period under actus curiae neminem gravabit, with the initial attempt treated as the presentation date. The time-bar dismissal was set aside and the appeal, with its delay-condonation application, was restored for reconsideration, subject to sufficient cause. en-us Fri, 18 Sep 2026 07:31:58 +0530 Fri, 18 Sep 2026 07:32:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=103892 For insolvency appeals, statutory limitation remains strict and the Tribunal cannot condone delay beyond the prescribed outer period. Limitation does not run, however, while the filing forum is unavailable or incapable of receiving filings. A bona fide attempt to e-file within time that fails solely because the Tribunal's OTP delivery system malfunctioned warrants exclusion of the non-functional period under actus curiae neminem gravabit, with the initial attempt treated as the presentation date. The time-bar dismissal was set aside and the appeal, with its delay-condonation application, was restored for reconsideration, subject to sufficient cause. Highlights IBC Fri, 18 Sep 2026 07:31:58 +0530 https://www.taxtmi.com/highlights?id=103892