https://www.taxtmi.com/caselaws?id=169083 Condonation of an inordinate delay under section 5 of the Limitation Act, 1963 requires a fact-specific showing of sufficient cause. A liberal approach may apply to short delays, but prolonged inaction calls for strict scrutiny, and the applicant must show due care, caution, or circumstances beyond control. A later favourable development in law, by itself, does not justify filing an appeal after years of delay. On the stated facts, no sufficient cause was established, so the delay was not condoned and the belated appeal remained ineffective. en-us Wed, 15 Jan 2014 00:00:00 +0530 Mon, 06 Apr 2015 21:17:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169083 Condonation of an inordinate delay under section 5 of the Limitation Act, 1963 requires a fact-specific showing of sufficient cause. A liberal approach may apply to short delays, but prolonged inaction calls for strict scrutiny, and the applicant must show due care, caution, or circumstances beyond control. A later favourable development in law, by itself, does not justify filing an appeal after years of delay. On the stated facts, no sufficient cause was established, so the delay was not condoned and the belated appeal remained ineffective. Case-Laws VAT and Sales Tax Wed, 15 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169083