Just a moment...
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. 
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
Issues: Whether 18 days' delay in filing the company appeal should be condoned under Section 421(3) of the Companies Act, 2013.
Analysis: The delay was explained on the basis of the authorised signatory's medical indisposition, supported by a medical certificate showing treatment and advice to rest. The explanation was held to be consistent and bona fide, and no negligence, deliberate inaction, or lack of good faith was attributable to the appellants. In considering condonation, the Tribunal adopted a liberal and justice-oriented approach, holding that short delay supported by sufficient cause should not defeat a meritorious matter on technical grounds.
Conclusion: The 18 days' delay was condoned and the application for condonation of delay was allowed.
Final Conclusion: The appeal was permitted to proceed on merits after acceptance of the explanation for delay, subject to payment of costs.
Ratio Decidendi: Where a short delay in filing an appeal is satisfactorily explained by bona fide circumstances and supported by material evidence, condonation is warranted in the interest of substantial justice.