https://www.taxtmi.com/caselaws?id=338142 A pragmatic and liberal approach applies to condonation of delay where the explanation shows bona fide conduct and no negligence. The Gujarat HC held that the appellant had sufficient cause under Section 5 of the Limitation Act because the matter was being pursued through the supplier's representative, the show cause notice and later orders had been forwarded for necessary action, and the appellant acted on the understanding that steps would be taken in time. The Court found no deliberate inaction on these facts and condoned the 332-day delay, directing the appeal to be heard on merits. en-us Thu, 12 Jan 2017 00:00:00 +0530 Tue, 30 Jan 2018 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338142 A pragmatic and liberal approach applies to condonation of delay where the explanation shows bona fide conduct and no negligence. The Gujarat HC held that the appellant had sufficient cause under Section 5 of the Limitation Act because the matter was being pursued through the supplier's representative, the show cause notice and later orders had been forwarded for necessary action, and the appellant acted on the understanding that steps would be taken in time. The Court found no deliberate inaction on these facts and condoned the 332-day delay, directing the appeal to be heard on merits. Case-Laws Customs Thu, 12 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338142