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    <title>2018 (6) TMI 997 - GUJARAT HIGH COURT</title>
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    <description>The High Court set aside the Tribunal&#039;s order dismissing the appeal due to a 70-day delay in filing. Despite the company&#039;s reasonable explanation for the delay, the Tribunal rejected the condonation of delay application. The High Court emphasized the need for a liberal approach in condoning delays, criticizing the lack of vigilance by the appellants in pursuing an early hearing. The Court highlighted the potential harm caused by delays in legal proceedings and directed the Tribunal to hear the appeal promptly.</description>
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      <description>The High Court set aside the Tribunal&#039;s order dismissing the appeal due to a 70-day delay in filing. Despite the company&#039;s reasonable explanation for the delay, the Tribunal rejected the condonation of delay application. The High Court emphasized the need for a liberal approach in condoning delays, criticizing the lack of vigilance by the appellants in pursuing an early hearing. The Court highlighted the potential harm caused by delays in legal proceedings and directed the Tribunal to hear the appeal promptly.</description>
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