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Supreme Court of India 2026-02-12 dismissed

B. Prashanth Hegde vs State Bank of India & Anr

Bench: 2 — P. S. Narasimha, Manoj Misra

In Brief

A financial creditor bank sought to initiate insolvency proceedings against a corporate debtor on grounds of loan default. The debtor challenged the application as time-barred, claiming default occurred over three years earlier. The Supreme Court held that the three-year limitation period for insolvency applications under Article 137 of the Limitation Act applies, but can be extended through written acknowledgments of debt. The Court found that the debtor's balance sheets, signed by its director within the limitation period, constituted valid acknowledgments that extended the limitation. Consequently, the application filed over three years after initial default was within the new limitation period and admissible. The appeal was dismissed.

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Insolvency and Bankruptcy Code Limitation Act Section 7 IBC Corporate Insolvency Resolution Process Financial Creditors Acknowledgment of Debt

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