Condonation of delay upheld where no sufficient cause was shown; exemption merits left open for future adjudication.

The Supreme Court upheld the High Court's refusal to condone a substantial delay in filing the appeals, finding no reason to disturb the view that sufficient cause had not been shown. As a result, the dismissal of the appeals on limitation grounds was sustained. The merits of the exemption claim under Section 11(1)(i) of the Haryana Special Economic Zone Act, 2005, as amended, were not adjudicated and were expressly left open for an appropriate future case.

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Issues: Whether the High Court was justified in refusing to condone the delay in filing the appeals and dismissing them on that ground.

Analysis: The delay in filing the appeals before the High Court was substantial. The Court found no reason to interfere with the High Court's view that sufficient cause for condonation had not been made out. The merits of the exemption claim under Section 11(1)(i) of the Haryana Special Economic Zone Act, 2005, as amended, were not adjudicated and were expressly left open.

Conclusion: The refusal to condone delay was upheld, and the dismissal of the appeals on the ground of delay was sustained.

Ratio Decidendi: Where the High Court finds no sufficient cause for condonation of delay, the appellate challenge to that procedural dismissal will not be disturbed, and any connected question on merits may remain open for another appropriate case.

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