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    <title>The period during which the matter is pending before the High Court can be excluded from the limitation period</title>
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    <description>Excluding the period while the matter was pending before the High Court - where the High Court granted liberty to file an appeal - brought the appellant within the benefit of the proviso extending the limitation period; the appeal was filed within that extended period, delay was condoned, impugned orders set aside, and the appeal was ordered restored to the Commissioner (Appeals) for further adjudication.</description>
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      <description>Excluding the period while the matter was pending before the High Court - where the High Court granted liberty to file an appeal - brought the appellant within the benefit of the proviso extending the limitation period; the appeal was filed within that extended period, delay was condoned, impugned orders set aside, and the appeal was ordered restored to the Commissioner (Appeals) for further adjudication.</description>
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