Forgery Allegations on Balance Confirmation Letter Challenge CIRP Application Validity u/s 18 of Limitation Act, 1872.

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....Maintainability of application - initiation of CIRP - It appears to the naked eye that the last balance confirmation letter in which there is a signature appears to be forged. Hence, the balance confirmations cannot be considered under section 18 of the Limitation Act, 1872 as acknowledgements. - Tri....