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Issues: Whether the delay of 583 days in moving the application to set aside the self-operating order should be condoned on the basis of the GST rollout and movement of files within the Revenue department.
Analysis: The explanation did not account for the entire period of delay, including the period before GST implementation, and did not disclose when or how the office objections were noticed to remain pending. The affidavits were found to be casual. The Court relied on the principle that government bodies are also bound by limitation and must offer a reasonable and acceptable explanation supported by bona fide effort; internal file movement and procedural red tape were held insufficient.
Conclusion: The delay was not condoned and the motion was rejected against the Revenue.
Ratio Decidendi: Condonation of delay requires a reasonable, acceptable, and bona fide explanation, and mere movement of files or bureaucratic procedure is not sufficient cause, even for government departments.