https://www.taxtmi.com/manuals?id=5798 The document explains that "sufficient cause" requires an adequate explanation for delay excluding negligence, inaction or lack of bona fides, and that courts must scrutinise such explanations to ensure they are not devices to cover ulterior motives; liberal interpretation is available only where negligence or mala fide conduct cannot be imputed, and the expression cannot be used to justify prolonged or unexplained delays contrary to the policy of speedy dispute resolution. en-us Wed, 20 Nov 2024 15:11:00 +0530 Mon, 14 Jul 2025 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=5798 The document explains that "sufficient cause" requires an adequate explanation for delay excluding negligence, inaction or lack of bona fides, and that courts must scrutinise such explanations to ensure they are not devices to cover ulterior motives; liberal interpretation is available only where negligence or mala fide conduct cannot be imputed, and the expression cannot be used to justify prolonged or unexplained delays contrary to the policy of speedy dispute resolution. Manuals Indian Laws Wed, 20 Nov 2024 15:11:00 +0530 https://www.taxtmi.com/manuals?id=5798