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NCLAT has no power to condone delay beyond 45 days under IBC

The IBC prescribes strict timelines for filing appeals and taking legal action so as to ensure that insolvency proceedings are not misused to

Limitation Period be counted from the date when the right to sue first accrues ;Not On Full Knowledge thereof.

Section 3 of The Limitation Act, 1963 says that time-barred suits must be dismissed even if the limitation is not pleaded