1. Heading:

Balance Sheet Entries Constitute Valid Debt Acknowledgment Under Limitation Act; Section 7 IBC Application Timely

2. Citation:

• Case Name: IL & FS Financial Services Ltd. vs Adhunik Meghalaya Steels Pvt. Ltd.

• Citation: 2025 INSC 911 (Reportable)

• Civil Appeal No.: 5787 of 2025

• Judgment Date: July 29, 2025

3. Subject:

The Supreme Court reversed NCLT/NCLAT orders, holding th

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