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Abhikrishna Lal, in this article explores the scope and applicability of limitation Act to IBC based on various judgments of Supreme Court and other Courts/tribunals and arrived at a conclusion that the insertion of Section 238A brought along certain ambiguities, judicial pronouncements have expanded the scope of applicability of provisions of Limitation Act to the Code. Further, from the perusal of the aforementioned cases, a clear similarity can be drawn that the intent of the legislature while inserting Section 238A is a pivotal factor whilst deciding a case under the Code. However, considering that it has only been 4 years since the insertion of Section 238A, it is yet to see if the current position of law will be solidified through the legislature or judicial pronouncements would be the primary source of interpretation of Section 238A

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