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Sec. 238A is applicable from commencement of the IBC irrespective of fact that it was introduced in 2nd amendment

May 16, 2020[2020] 116 taxmann.com 497 (NCLT - Mum.)
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IBC : Section 238A is applicable retrospectively from commencement of Code, i.e., 1-12-2016 irrespective of fact that it was added by 2nd amendment on 6-6-2018, and, hence, if a claim is hit by limitation, same will not survive in light of provisions of Limitation Act, 1963 as well as section 238A

IBC : Contention of corporate debtor that financial creditor has not complied with decisions of JLF is not relevant for deciding a petition under section 7

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