Yusuf v. Vigyapan Loke Delhi Advertising CGHS Ltd
2026 INSC 12076 November 202610 min read
Supreme Court Holds Balance Sheet Entries Constitute Acknowledgment of Liability, Revives Time-Barred Suit
The Supreme Court held that balance sheet entries reflecting a subsisting liability constitute an acknowledgment under Section 18 of the Limitation Act, giving a fresh period of limitation.
Case Snapshot
- Case Name
- Yusuf v. Vigyapan Loke Delhi Advertising CGHS Ltd.
- Citation
- 2026 INSC 1207
- Bench
- Justice Vikram Nath, Justice Augustine George Masih, and Justice Sandeep Mehta
- Date of Judgment
- November 6, 2026
- Area of Law
- Limitation Act, 1963 – Section 18 – Acknowledgment of Liability – Order VII Rule 11 CPC
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