The Assistant Commissioner of Central Tax, CGST Division v. Sreenivasa Rao Ravinuthala & Anr
2026 INSC 112114 October 202610 min read
Supreme Court: IBC Appeal Limitation Runs from Date of Order, Not Date of Receiving Certified Copy
The Supreme Court dismissed an IBC appeal as time-barred, holding that the 60-day outer limit under Section 62 runs from the date of the order, and pre-application delay cannot be excluded.
Case Snapshot
- Case Name
- The Assistant Commissioner of Central Tax, CGST Division v. Sreenivasa Rao Ravinuthala & Anr.
- Citation
- 2026 INSC 1121
- Bench
- Justice S.V.N. Bhatti and Justice N.V. Anjaria
- Date of Judgment
- 14 October 2026
- Area of Law
- Insolvency and Bankruptcy Code, 2016 — Section 62 — Limitation — Condonation of Delay — Section 12, Limitation Act, 1963
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