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The Assistant Commissioner of Central Tax, CGST Division v. Sreenivasa Rao Ravinuthala & Anr.

Civil Appeal · 2026 INSC 1121Decided 14 Oct 2026
Civil Appeal No. 7882 of 2023
Justice S.V.N. Bhatti · Justice N.V. Anjaria

Background

During a company's insolvency resolution process, the Central Tax Department's excise dues claim of about Rs. 22.6 crore was settled in the approved Resolution Plan for a much smaller sum under the Sabka Vishwas scheme. The Department's challenge to the Resolution Plan was dismissed by the NCLAT, and the Department then appealed to the Supreme Court well over three months later, prompting a preliminary objection that the appeal was time-barred.

Decision Breakdown

The Supreme Court dismissed the appeal solely on limitation grounds. Under Section 62 IBC, an appeal must be filed within 45 days (extendable by at most 15 more days): an absolute 60-day ceiling courts cannot extend further. The Court rejected the Department's argument that the clock should start only upon receiving the certified copy, holding that limitation runs from the order's pronouncement, and only actual certified-copy processing time (not any delay before applying for it) is excluded. The Department had waited 35 days before even applying for the certified copy, pushing it well past the ceiling.

Lesson Learnt

Under the IBC, appeal deadlines are rigid and non-negotiable: anyone appealing an NCLAT order must apply for the certified copy immediately after pronouncement, since any delay in applying directly eats into the limitation period and cannot later be excused.

Official source (sci.gov.in)View Judgment (PDF)

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