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Special limitation under Section 42 of the I&B Code bars delayed challenge to a liquidator's claim decision.

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....Section 42 of the I&B Code was treated as a self-contained limitation provision prescribing the remedy, forum and a fourteen-day period to challenge a liquidator's acceptance or rejection of a claim. The Appellate Tribunal held that Section 238A does not override that special limitation regime or permit extension through Section 5 of the Limitation Act. It further held that pendency of a separate CIRP appeal had no bearing on the Section 42 timeline because the two proceedings operate independently. As the appeal was filed long after receipt of the liquidator's decision, the delay was beyond condonable limits and the plea of ignorance of remedy was rejected.....