https://www.taxtmi.com/caselaws?id=307404 The Orissa HC held that the time for filing a written statement is procedural and may be extended only in exceptional cases on proof of good cause or sufficient cause. Here, the petitioner relied on an alleged assurance that the claim would be withdrawn, but that assertion was denied and no credible explanation was offered for a delay of about twelve years or for non-appearance. On those facts, the Court found that the petitioner had not satisfied the standard for reopening the ex parte position, so the ex parte order was not set aside and acceptance of the written statement was refused. en-us Fri, 28 Jul 2006 00:00:00 +0530 Tue, 11 Apr 2023 11:14:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307404 The Orissa HC held that the time for filing a written statement is procedural and may be extended only in exceptional cases on proof of good cause or sufficient cause. Here, the petitioner relied on an alleged assurance that the claim would be withdrawn, but that assertion was denied and no credible explanation was offered for a delay of about twelve years or for non-appearance. On those facts, the Court found that the petitioner had not satisfied the standard for reopening the ex parte position, so the ex parte order was not set aside and acceptance of the written statement was refused. Case-Laws Indian Laws Fri, 28 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307404