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Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Step 1 – Issue Identification & Review
The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.
• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required
Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review. 
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Issues: Whether the delay in filing the appeal against the award of the Registrar's Nominee was liable to be condoned, and whether service of the decision under Section 82(2) of the Goa Co-operative Societies Act, 2001 justified rejection of the request for condonation.
Analysis: The Court applied the settled principle that applications for condonation of delay are to be considered with a liberal approach, particularly where the delay is not substantial and there is no material to show intentional or deliberate delay. The record showed that the proceedings were closed for judgment without a fixed date for pronouncement, and that notice along with the award was served on the petitioners only on 03.03.2014. The appeal was then filed on 02.04.2014, indicating prompt action after service. In these circumstances, the finding of lack of bona fides recorded by the Tribunal could not be sustained.
Conclusion: The delay in filing the appeal was required to be condoned, and the impugned order refusing condonation was set aside in favour of the petitioners.
Ratio Decidendi: In matters of condonation of delay, a liberal approach is warranted where the delay is explained by the date of service of the decision and the appeal is filed promptly thereafter, unless deliberate delay or absence of bona fides is established.