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![Limitation Act Cannot Extend 14‑Day Appeal Period: NCLAT Dismisses Appeal for 1616-Day Delay in Claim Rejection Challenge [Read Order] Limitation Act Cannot Extend 14‑Day Appeal Period: NCLAT Dismisses Appeal for 1616-Day Delay in Claim Rejection Challenge [Read Order]](https://images.taxscan.in/h-upload/2026/03/26/2130320-limitation-act-cannot-extend-appeal-period-nclat-dismisses-appeal-claim-rejection-challenge-.webp)
Limitation Act Cannot Extend 14‑Day Appeal Period: NCLAT Dismisses Appeal for 1616-Day Delay in Claim Rejection Challenge [Read Order]
In a recent ruling, theNational Company Law Appellate Tribunal (NCLAT) Chennai has held that the 14-day appeal period prescribed under Section 42...

Income Tax Practitioner Registration: Know Form, Eligibility and Procedure Under New 2026 Tax Rules
If your application is approved, your name will be entered in the Register of Income-tax Practitioners and Certificate of Registration will be issued. Thus, the applicant becomes legally authorised to appear before tax authorities.
![Limitation Act Cannot Extend 14‑Day Appeal Period: NCLAT Dismisses Appeal for 1616-Day Delay in Claim Rejection Challenge [Read Order] Limitation Act Cannot Extend 14‑Day Appeal Period: NCLAT Dismisses Appeal for 1616-Day Delay in Claim Rejection Challenge [Read Order]](https://images.taxscan.in/h-upload/2026/03/26/2130320-limitation-act-cannot-extend-appeal-period-nclat-dismisses-appeal-claim-rejection-challenge-.webp)
Limitation Act Cannot Extend 14‑Day Appeal Period: NCLAT Dismisses Appeal for 1616-Day Delay in Claim Rejection Challenge [Read Order]
The Tribunal held that Section 42 of the IBC prescribes a strict 14-day window for appeal against a liquidator’s decision, and neither Section 238A nor Section 5 of the Limitation Act can override this special statutory bar
![Limitation Act Cannot Extend 14‑Day Appeal Period: NCLAT Dismisses Appeal for 1616-Day Delay in Claim Rejection Challenge [Read Order] Limitation Act Cannot Extend 14‑Day Appeal Period: NCLAT Dismisses Appeal for 1616-Day Delay in Claim Rejection Challenge [Read Order]](https://images.taxscan.in/h-upload/2026/03/26/2130320-limitation-act-cannot-extend-appeal-period-nclat-dismisses-appeal-claim-rejection-challenge-.webp)
Limitation Act Cannot Extend 14‑Day Appeal Period: NCLAT Dismisses Appeal for 1616-Day Delay in Claim Rejection Challenge [Read Order]
The Tribunal held that Section 42 of the IBC prescribes a strict 14-day window for appeal against a liquidator’s decision, and neither Section 238A nor Section 5 of the Limitation Act can override this special statutory bar


![ICAI Issues New CPE Guidelines: Revised Hour Requirements Effective from Calendar Year 2026 [Read Notification] ICAI Issues New CPE Guidelines: Revised Hour Requirements Effective from Calendar Year 2026 [Read Notification]](https://images.taxscan.in/h-upload/2026/03/26/2130317-cpe-guidelinesjpg.webp)
![Uttarakhand HC Quashes Ex-Parte GST Assessment for Lack of Valid Notice: Fresh Hearing Ordered u/s Section 75(4) [Read Order] Uttarakhand HC Quashes Ex-Parte GST Assessment for Lack of Valid Notice: Fresh Hearing Ordered u/s Section 75(4) [Read Order]](https://images.taxscan.in/h-upload/2026/03/25/2130246-uttarakhand-hc-quashes-gst-assessment-for-lack-of-valid-notice-fresh-hearing-ordered.webp)
![Draft Assessment Order Not Enforceable without Timely Final Order: Calcutta HC Sets Aside Income Tax Demand for Delay u/s 144C(13) [Read Order] Draft Assessment Order Not Enforceable without Timely Final Order: Calcutta HC Sets Aside Income Tax Demand for Delay u/s 144C(13) [Read Order]](https://images.taxscan.in/h-upload/2026/03/25/2130241-draft-assessment-orderjpg.webp)




![Investigations in Fake GST ITC case of Rs.21 Cr Completed: Telangana HC Grants Conditional Bail to Other Accused [Read Order] Investigations in Fake GST ITC case of Rs.21 Cr Completed: Telangana HC Grants Conditional Bail to Other Accused [Read Order]](https://images.taxscan.in/h-upload/2026/03/25/2130240-investigations-in-fake-gst-itc-case-of-rs21-cr-completed-telangana-hc-grants-conditional-bail-to-other-accused-site-imagejpg.webp)
![GST appeal of LIC rejected as ‘Wrong Jurisdiction’ Set Aside: Orissa HC Directs Transmission to Proper Authority [Read Order] GST appeal of LIC rejected as ‘Wrong Jurisdiction’ Set Aside: Orissa HC Directs Transmission to Proper Authority [Read Order]](https://images.taxscan.in/h-upload/2026/03/25/2130225-gst-appeal-of-lic-rejected-as-wrong-jurisdiction-set-asidejpg.webp)
![Supreme Court Directs ₹3.5 Cr Deposit Against ₹159 Cr GST Assessment, Bars Coercive Recovery Till Appeal Hearing [Read Judgement] Supreme Court Directs ₹3.5 Cr Deposit Against ₹159 Cr GST Assessment, Bars Coercive Recovery Till Appeal Hearing [Read Judgement]](https://images.taxscan.in/h-upload/2026/03/24/2130100-supreme-court-directs-35-cr-deposit-against-159-cr-gst-assessment-bars-coercive-recovery-till-appeal-hearing-site-imagejpg.webp)
![GSTAT Gets 22 New Vice Presidents Across India; President Issues Appointment Order [Read Order] GSTAT Gets 22 New Vice Presidents Across India; President Issues Appointment Order [Read Order]](https://images.taxscan.in/h-upload/2026/03/24/2130035-appointment-orderjpg.webp)
![No Service Tax on Statutory Auction Fees, Demurrage: CESTAT Sets Aside ₹2.62 Crore Demand against Tobacco Board [Read Order] No Service Tax on Statutory Auction Fees, Demurrage: CESTAT Sets Aside ₹2.62 Crore Demand against Tobacco Board [Read Order]](https://images.taxscan.in/h-upload/2026/03/20/2129719-cestat-hyderabad-statutory-auction-service-tax-tobacco-board-statutory-auction-fees-cestat-service-tax-ruling-taxscan.webp)
![Service Tax Demand cannot be Reopened After Issuance of SVLDRS Discharge Certificate: Gauhati HC [Read Order] Service Tax Demand cannot be Reopened After Issuance of SVLDRS Discharge Certificate: Gauhati HC [Read Order]](https://images.taxscan.in/h-upload/2026/03/16/2129428-service-tax-demand-cannot-be-reopened-after-issuance-of-svldrs-discharge-certificate-site-imagejpg.webp)
![Reimbursement Received For Warranty Expenses From Foreign Manufacturer Not Taxable: CESTAT quashes Service Tax Demand Against IBM India [Read Order] Reimbursement Received For Warranty Expenses From Foreign Manufacturer Not Taxable: CESTAT quashes Service Tax Demand Against IBM India [Read Order]](https://images.taxscan.in/h-upload/2026/03/15/2129321-reimbursement-received-warranty-expenses-foreign-manufacturer-taxable-cestat-service-tax-demand-ibm-india-tqaxscan.webp)
![Service Tax Hearing Missed due to Health Issues: Meghalaya HC Grants Relief to 76 Year old Taxpayer, Stays Recovery [Read Order] Service Tax Hearing Missed due to Health Issues: Meghalaya HC Grants Relief to 76 Year old Taxpayer, Stays Recovery [Read Order]](https://images.taxscan.in/h-upload/2026/03/11/2128892-meghalaya-hc-grants-relief-to-76-year-old-taxpayer-stays-recovery-taxscan.webp)
![CESTAT Quashes ₹3.85 Lakh Service Tax Demand, Holds TDS Paid Separately by NHAI Not Part of Taxable Value [Read Order] CESTAT Quashes ₹3.85 Lakh Service Tax Demand, Holds TDS Paid Separately by NHAI Not Part of Taxable Value [Read Order]](https://images.taxscan.in/h-upload/2026/03/11/2128886-cestat-hyderabad-service-tax-demand-nhai-cestat-service-tax-ruling-tds-taxable-value-case-nhai-service-tax-case-taxscan.webp)
![Categorization does not Mention whether ‘Painted Steel Sheets’ were Galvanized or not: CESTAT Allows Appeal to Delete Redetermined Value [Read Order] Categorization does not Mention whether ‘Painted Steel Sheets’ were Galvanized or not: CESTAT Allows Appeal to Delete Redetermined Value [Read Order]](https://images.taxscan.in/h-upload/2026/03/25/2130222-painted-steel-sheetsjpg.webp)

Kavi Priya
![Service Tax Not Payable on liquidated damages collected from supplier on account of non-performance of the contracts: CESTAT [Read Order] Service Tax Not Payable on liquidated damages collected from supplier on account of non-performance of the contracts: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/CESTAT-CESTAT-Bangalore-Service-Tax-liquidated-damages-Taxscan.jpg)
Yogitha S. Yogesh
Rupesh Sharma


Saagarika Gopinath
![ICSI Invites Stakeholder Feedback on Corporate Laws (Amendment) Bill, 2026 - Deadline Today! [Read Order] ICSI Invites Stakeholder Feedback on Corporate Laws (Amendment) Bill, 2026 - Deadline Today! [Read Order]](https://images.taxscan.in/h-upload/2026/03/25/2130236-feedbackjpg.webp)

![Supreme Court Clarifies ‘For Use’ Test: Eligibility for Excise Duty Exemption Determined at Time of Procurement, Not Actual Use [Read Judgement] Supreme Court Clarifies ‘For Use’ Test: Eligibility for Excise Duty Exemption Determined at Time of Procurement, Not Actual Use [Read Judgement]](https://images.taxscan.in/h-upload/2026/03/25/2130187-excise-duty-exemption-site-imagejpg.webp)



