Office Of The Asst. Commr. Of Central Gst ... vs Mr. Ravi Kapoor Rp M/S Nrs Project ...
- CitationCompany Appeal (AT) (Insolvency) No. 10 of 2023
Ratio decidendi
The rule this decision rests on
The Tribunal's jurisdiction to condone delay in filing an appeal under Section 61 of the Insolvency and Bankruptcy Code, 2016 is confined to a further period of fifteen days beyond the prescribed period, and it has no power to condone a delay exceeding that limit. Limitation for filing an appeal runs from the date on which the impugned order is pronounced, and the appellant's later date of actual knowledge of the order, such as receipt by email, does not alter the commencement of the limitation period.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
IN THE MATTER OF: Office of the Assistant Commissioner of Central GST ...Appellant & Central Excise
Versus Mr. Ravi Kapoor, ...Respondent Resolution Professional of NRS Project Pvt. Ltd. Present: For Appellant: Anushree Narain, Standing Counsel For Respondent: Ms. Honey Satpal, Advocate
ORDER
09.01.2023: There is delay of 38 Days in refiling of the Appeal. The ground
taken in the Application is that the Appellant is a government body and there
are number of formalities involved in the preparation, filing and refiling of the
Appeal.
2. Cause shown sufficient, Delay in Refiling the Appeal is condoned.
3. I.A. No. 31of 2023 has been filed praying for condonation of delay in filing
the Appeal. The Order impugned passed by the Adjudicating Authority is of 30th
August, 2022 and Appeal has been filed on 28th October, 2022.
4. The delay in filing the Appeal is beyond 15 days and the Application itself
mentions the delay of 29 days in filing the Appeal. Our jurisdiction is limited 2
only to 15 days under Section 61(2) proviso of the IBC, 2016 hence we are unable
to condone the delay in filing the Appeal.
5. Learned Counsel for the Appellant submits that Appellant became aware
of the Order through email on 14th September, 2022.
6. The law is well settled that limitation for filing the Appeal shall begin on
the date when order is pronounced and the mere fact that Appellant became
aware on 14.09.2022 is not relevant for purposes of limitation.
There being delay of more than 15 days, Application for condoning the
delay is dismissed. Consequently, the Memo of Appeal is rejected.
[Justice Ashok Bhushan] Chairperson
[Mr. Barun Mitra] Member (Technical)
Basant/nn
Company Appeal (AT) Ins. No. 10 of 2023
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