TaxTMI 
TaxTMI 
Supreme Court Clarifies Limitation Period for Appeals before NCLAT under IBC in the Digital Age: E-filing and Limitation Periods
X X X X Extracts X X X X
X X X X Extracts X X X X
....the intricate nuances of limitation periods for filing appeals under the Insolvency and Bankruptcy Code, 2016 (IBC), particularly in the context of electronic filing (e-filing) versus physical filing. This case, marked by the citation 2023 (5) TMI 901, becomes a cornerstone for interpreting procedural timelines under the IBC, reflecting on the technological advancements and their integration into ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....of the limitation period for filing an appeal against the NCLT's order under the IBC. Particularly, the point of contention was whether the period should commence from the date of the order's e-filing or the physical filing. * Application of Limitation Act, 1963: The applicability of the Limitation Act, 1963, to proceedings under the IBC and its interpretation in the context of e-filing. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... obtain certified copies of the order from the calculation of the limitation period, aligning with Section 12 of the Limitation Act, 1963. This provides a safeguard for appellants, ensuring that administrative delays do not prejudice their right to appeal. * Judicial Precedents and Statutory Provisions: Through its analysis, the court reaffirmed the significance of judicial precedents and stat....