https://www.taxtmi.com/caselaws?id=251349 Under Section 5 of the Limitation Act, 1963, delay may be condoned only on proof of sufficient cause, with a liberal approach for short delay and a stricter scrutiny where delay is inordinate. The explanation for the 1,127-day delay in filing the review petition was found vague, unsupported by a proper sequence of events, and lacking particulars showing that the delay was unavoidable despite due care and caution. Sufficient cause was therefore not established, the condonation application was dismissed, and the review petition was held time barred. en-us Fri, 25 Jul 2014 00:00:00 +0530 Mon, 21 Sep 2015 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251349 Under Section 5 of the Limitation Act, 1963, delay may be condoned only on proof of sufficient cause, with a liberal approach for short delay and a stricter scrutiny where delay is inordinate. The explanation for the 1,127-day delay in filing the review petition was found vague, unsupported by a proper sequence of events, and lacking particulars showing that the delay was unavoidable despite due care and caution. Sufficient cause was therefore not established, the condonation application was dismissed, and the review petition was held time barred. Case-Laws VAT and Sales Tax Fri, 25 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251349