TaxTMI 
TaxTMI 
High Court has the extraordinary jurisdiction under Article 226 of the Constitution to condone the delay in filing of statutory appeal even if the statute prohibits it- I require Judgements. In Calcutta Our Division Bench at Calcutta One Mr. Justice ......... told me to search there are case laws of Gujrat High Court passed by Justice Moti Lal Shah, on Income tax. I have searched but I did not find. Can you Help me in this regards.
delay in statutory appeal in gst
13 Mar 2025 
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Condonation of delay: courts may relieve against statutory limitation if sufficient cause is demonstrated, focusing on cause not length.
High Courts may, under Article 226, condone delay in filing statutory appeals if a sufficient cause is established; the inquiry focuses on the cause rather than the length of delay. Establishing sufficient cause typically requires documentary evidence and may include events such as serious illness or death of an officer, denial of adjournment or personal hearing, or other violations of natural justice. Distinctions between different fiscal statutes (GST versus Income Tax) affect precedential relevance, and locating specific judgments may require party names or precise citations. (AI Summary)
High Courts may, under Article 226, condone delay in filing statutory appeals if a sufficient cause is established; the inquiry focuses on the cause rather than the length of delay. Establishing sufficient cause typically requires documentary evidence and may include events such as serious illness or death of an officer, denial of adjournment or personal hearing, or other violations of natural justice. Distinctions between different fiscal statutes (GST versus Income Tax) affect precedential relevance, and locating specific judgments may require party names or precise citations. (AI Summary)