Covid-19 limitation extension required condonation of delayed appeals and restored merit-based adjudication under natural justice principles.

Delay in filing appeals during the Covid-19 period fell within the Supreme Court's limitation-extension directions. Dismissal solely on limitation was therefore unsustainable, requiring condonation of delay and adjudication on merits in accordance with natural justice. The NFAC orders were set aside, and the appeals were remitted for admission and decision on merits.

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Issues: Whether the delay in filing the appeals before the NFAC, attributable to the Covid-19 outbreak, was liable to be condoned.

Analysis: The delay fell within the period governed by the Supreme Court's directions extending limitation during the Covid-19 pandemic. The dismissal of the appeals solely for delay was therefore unsustainable, and the matters required adjudication on merits consistently with principles of natural justice.

Conclusion: The delay was liable to be condoned; the NFAC orders were set aside and the appeals were remitted for admission and decision on merits.

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