https://www.taxtmi.com/caselaws?id=800635 Limitation for a Section 9 insolvency application is computed by excluding the Supreme Court-directed COVID-19 period from 15 March 2020 to 28 February 2022. Where the unexpired three-year limitation balance on 15 March 2020 is 626 days, that longer balance, rather than merely the minimum 90 days, is available from 1 March 2022. For a default on 2 December 2018, the resulting limitation period expires on 17 November 2023; an application filed on 17 November 2022 is therefore within limitation. en-us Wed, 07 Oct 2026 00:00:00 +0530 Fri, 09 Oct 2026 08:30:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800635 Limitation for a Section 9 insolvency application is computed by excluding the Supreme Court-directed COVID-19 period from 15 March 2020 to 28 February 2022. Where the unexpired three-year limitation balance on 15 March 2020 is 626 days, that longer balance, rather than merely the minimum 90 days, is available from 1 March 2022. For a default on 2 December 2018, the resulting limitation period expires on 17 November 2023; an application filed on 17 November 2022 is therefore within limitation. Case-Laws IBC Wed, 07 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800635