https://www.taxtmi.com/article/detailed?id=17603 Limitation for an appeal under Section 62 of the Insolvency and Bankruptcy Code, 2016, commences upon pronouncement of the appellate order, not upon actual receipt of its certified copy. Section 12(2) permits exclusion of the day of pronouncement and the time genuinely required to obtain the copy, but not delay before applying for it or after receipt. The normal period is 45 days, with a further 15 days condonable only on sufficient cause; the maximum period cannot be enlarged. en-us Wed, 21 Oct 2026 08:38:48 +0530 Wed, 21 Oct 2026 08:38:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17603 Limitation for an appeal under Section 62 of the Insolvency and Bankruptcy Code, 2016, commences upon pronouncement of the appellate order, not upon actual receipt of its certified copy. Section 12(2) permits exclusion of the day of pronouncement and the time genuinely required to obtain the copy, but not delay before applying for it or after receipt. The normal period is 45 days, with a further 15 days condonable only on sufficient cause; the maximum period cannot be enlarged. Articles Other Topics Wed, 21 Oct 2026 08:38:48 +0530 https://www.taxtmi.com/article/detailed?id=17603