Question
 Can the extension of the period of corporate
insolvency resolution process be granted more than once as per the IBC section 12?Solution
Section 12-Time-limit for completion of insolvency resolution process: (3) On receipt of an application under sub-section (2), if the Adjudicating Authority is satisfied that the subject matter of the case is such that corporate insolvency resolution process cannot be completed within one hundred and eighty days, it may by order extend the duration of such process beyond one hundred and eighty days by such further period as it thinks fit, but not exceeding ninety days: Provided that any extension of the period of corporate insolvency resolution process under this section shall not be granted more than once.
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