https://www.taxtmi.com/article/detailed?id=11143 The Doctrine of Laches is applied flexibly, with courts assessing delay and its explanation on a case-by-case basis. Delay caused by reliance on professional advice may not be imputed to the claimant and can justify condonation so the matter is decided on merits. Authorities should not adopt technical pleas to deny lawful rights; tribunals must prima facie examine whether the appellant has a meritorious case before refusing relief for delay. en-us Fri, 24 Feb 2023 09:12:48 +0530 Fri, 24 Feb 2023 10:25:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11143 The Doctrine of Laches is applied flexibly, with courts assessing delay and its explanation on a case-by-case basis. Delay caused by reliance on professional advice may not be imputed to the claimant and can justify condonation so the matter is decided on merits. Authorities should not adopt technical pleas to deny lawful rights; tribunals must prima facie examine whether the appellant has a meritorious case before refusing relief for delay. Articles Other Topics Fri, 24 Feb 2023 09:12:48 +0530 https://www.taxtmi.com/article/detailed?id=11143