to the corplrate resolutionprocess of the corporate debtormustbe completed within the outer limit of 330 days from theinsolvency commencement date, including extensions and the time taken in legal prlceedifigs, However, on the facts of a giveru cnse, if it can be shown to the Adjudicating Authority and/or Appellate Tribanal under the Code that only a short period is left for completion of the insolvency resolutiofl process beyond 330 days, and that it would be in the interest of all stakeholders that the corporate debtor be put back on itsfeet instead of being sent into liquidation and tltat the time taken in legal proceedings is largely due to factors owing to which the fault cannot be ascribed to the litigants before the Adjudicating Authority and/or Appellate Tribunal, the delay or a large part thereof being attributable to the tardy process of the Adjudicating Authority and/or the Appellate Tribunal itself, it may be open in such cases for the Adjudicating Authority and/or Appellate Tribunal to extend time beyond 330 days. Likewise, even under the newly added proviso to Section 12, if by reason of all the aforesaid factors the grace period of 90 days from the date of commencement of the Amending Act of 2019 is exceeded, there again a discretion can be exercised by the Adjudicating Authority and/or Appellate Tribunal to further extend time keeping the aforesaid parameters in mind. It is only in such exceptional cases that time can be extended, the general rule being that 330 days is the outer limit within which resolution of the stressed assets of the corporate debtor mast take place beyond which the corporate debtor is to be driven into liquidation,
