https://www.taxtmi.com/caselaws?id=458718 Delay condonation under Section 5 of the Limitation Act depends on sufficient cause, and a subsequent change in law does not by itself revive a matter after limitation has expired. Government status does not create a special entitlement to indulgence, and a general plea based on discouraging fresh SLPs was insufficient. The COVID-19 extension orders applied only where limitation was alive during the excluded period. The Court also treated alleged suppression of material facts as requiring prima facie scrutiny and accepted a liberal approach where public interest, legal uncertainty, and absence of mala fides supported condonation. Consequential relief was then worked out category-wise, including setting aside some acquisition-related orders, restoring some matters for factual inquiry, and disposing of others under the Court's directions. en-us Fri, 17 May 2024 00:00:00 +0530 Tue, 12 Nov 2024 17:28:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458718 Delay condonation under Section 5 of the Limitation Act depends on sufficient cause, and a subsequent change in law does not by itself revive a matter after limitation has expired. Government status does not create a special entitlement to indulgence, and a general plea based on discouraging fresh SLPs was insufficient. The COVID-19 extension orders applied only where limitation was alive during the excluded period. The Court also treated alleged suppression of material facts as requiring prima facie scrutiny and accepted a liberal approach where public interest, legal uncertainty, and absence of mala fides supported condonation. Consequential relief was then worked out category-wise, including setting aside some acquisition-related orders, restoring some matters for factual inquiry, and disposing of others under the Court's directions. Case-Laws Indian Laws Fri, 17 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458718