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    <description>Delay in filing the appeal was condoned after the High Court accepted the explanation that the appellant acted diligently once informed of the tax dues, obtained the certified copy promptly, and filed during the Covid period. Although counsel was authorised to receive the order, the Court took a broader, justice-oriented view of the explanation for the 987-day delay and granted relief on payment of costs.</description>
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      <description>Delay in filing the appeal was condoned after the High Court accepted the explanation that the appellant acted diligently once informed of the tax dues, obtained the certified copy promptly, and filed during the Covid period. Although counsel was authorised to receive the order, the Court took a broader, justice-oriented view of the explanation for the 987-day delay and granted relief on payment of costs.</description>
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