The NCLT Kolkata Bench has listed the the principles for the period of limitation under IBC would be the following: –
(i) The provisions of the Limitation Act have been made applicable to the proceedings under the Code.
(ii) Section 238-A predicates that the provisions of the Limitation Act apply to the proceedings before the adjudicating authority.
(iii) Article 137 of the Limitation Act prescribes period of limitation as three years which equally applies to application under Section 7 and 9 of the Code.
(iv) However, Limitation for filing application under Section 7 or 9 of the Code would not be limited to Article 137 of the Limitation Act.
(v) Section 18 of the Limitation Act, which extends the period of limitation depending upon an acknowledgment of debt made in writing and signed by the corporate debtor, it also applicable under Section 238-A.