TaxTMI 
TaxTMI 
2024 (6) TMI 1612
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....olvency & Bankruptcy<br>JUSTICE SHARAD KUMAR SHARMA MEMBER (JUDICIAL) AND JATINDRANATH SWAIN MEMBER (TECHNICAL) Present : For the Appellant: Mr. J Narayanaswamy, Advocate. For Respondents: Mr. Ankur S. Kulkarni, Advocate for R1. ORDER 1. The Appellant herein has preferred this Appeal under Section 61(1) of I & B Code, 2016, wherein it puts a challenge to the Impugned Order of 13.01.....
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....tled, the Appellant was supposed to file his Appeal within 30 days period from that date and to at the minimum apply for the certified copy of the order well within the 30 days period starting from 13.02.2020. 2. Admittedly the same was not done and the Appeal was filed on 28.06.2021 along with the Delay Condonation Application and an exemption application being IA No. 1205/2020, seeking exempt....
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....tension of limitation period further, as argued by the Learned Counsel for the Respondent in his objection to the Delay Condonation Application where he has contended that in the Judgement rendered by the Hon'ble Apex Court in Sagufa Ahmed & Ors. Vs. Upper Assam Polywood Products Private Limited & Ors. as reported in 2021 Volume II SCC Page 317., it has been made clear that the extension of timeli....
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....ial law. It is needless to point out that the law of limitation finds its root in two Latin maxims, one of which is vigilantibus et non dormientibus jura subveniunt which means that the law will assist only those who are vigilant about their rights and not those who sleep over them." 3. The underlying principle laid down by the Hon'ble Apex Court in its Suo moto Judgement is that the benefit of....