https://www.taxtmi.com/caselaws?id=765727 A 115-day delay in refiling an appeal was not condoned because the applicant failed to show reasonable, justifiable and sufficient cause. Although the standard for condoning refiling delay is less strict than for delay in filing, the Tribunal held that explanations such as geographical distance, misplacement of papers by a clerk, delay in obtaining a fresh certified copy, non-receipt of defect notices in the primary inbox, and time spent on translation were unsupported by adequate particulars and were unconvincing. Emphasising that insolvency proceedings require speed and diligence, the Tribunal rejected condonation and refused to excuse procedural laxity on perfunctory grounds. en-us Thu, 06 Feb 2025 00:00:00 +0530 Sat, 08 Feb 2025 09:12:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765727 A 115-day delay in refiling an appeal was not condoned because the applicant failed to show reasonable, justifiable and sufficient cause. Although the standard for condoning refiling delay is less strict than for delay in filing, the Tribunal held that explanations such as geographical distance, misplacement of papers by a clerk, delay in obtaining a fresh certified copy, non-receipt of defect notices in the primary inbox, and time spent on translation were unsupported by adequate particulars and were unconvincing. Emphasising that insolvency proceedings require speed and diligence, the Tribunal rejected condonation and refused to excuse procedural laxity on perfunctory grounds. Case-Laws IBC Thu, 06 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765727