O R D E R

(Hybrid Mode)

04.02.2025: This appeal is directed against the order dated 30.04.2024 passed by the National Company Law Tribunal, Ahmedabad, by which the application filed under Section 95 of the IBC and the report of the RP filed under Section 99 of the IBC has been rejected.

2. The Tribunal has held that since the invocation notice is dated 26.05.2020 and the application under Section 95 has been filed by the applicant on 20.02.2024. Therefore, the application was not within the period of limitation as prescribed under Section 238 A of IBC, 2016.

3. Counsel for the Appellant has submitted that the Tribunal has committed an error in calculating the period of limitation because as per the order of the Hon’ble Supreme Court passed in Miscellaneous Application No.

21 of 2022 filed in Miscellaneous Application No. 665 of 2021 filed in Suo Motu Petition (C) No. 3 of 2020 In Re: Cognizance for Extension of Limitation has held that “it is directed that the period from 15.03.2020 till 28.02.2022 shall stand excluded for the purpose of limitation as may be prescribed under any general or special laws in respect of all judicial or quasi-judicial proceedings”.

4. Counsel for the Appella