https://www.taxtmi.com/caselaws?id=801038 Section 62 of the Insolvency and Bankruptcy Code imposes a 45-day appeal period and permits condonation for no more than 15 additional days; its self-contained limitation regime prevails over Companies Act appellate provisions. "Date of receipt" does not allow a litigant to postpone limitation by delaying an application for, or collection of, a certified copy. Pronouncement in open court constitutes pronouncement of the order, and Section 12(2) of the Limitation Act excludes only the period from applying for the copy until it becomes available, not preceding inaction. Because the appeal exceeded the absolute 60-day ceiling even after permissible exclusion, it was time-barred and delay could not be condoned. en-us Wed, 14 Oct 2026 00:00:00 +0530 Thu, 15 Oct 2026 05:44:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801038 Section 62 of the Insolvency and Bankruptcy Code imposes a 45-day appeal period and permits condonation for no more than 15 additional days; its self-contained limitation regime prevails over Companies Act appellate provisions. "Date of receipt" does not allow a litigant to postpone limitation by delaying an application for, or collection of, a certified copy. Pronouncement in open court constitutes pronouncement of the order, and Section 12(2) of the Limitation Act excludes only the period from applying for the copy until it becomes available, not preceding inaction. Because the appeal exceeded the absolute 60-day ceiling even after permissible exclusion, it was time-barred and delay could not be condoned. Case-Laws IBC Wed, 14 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801038