https://www.taxtmi.com/caselaws?id=776963 A delay of 91 days in refiling an appeal was not condoned because the applicant failed to show sufficient cause with concrete facts. Although the appellate tribunal's rules allow rectification of defects and time extension on a liberal basis, the request still required some factual explanation demonstrating diligence. The application and affidavit contained only a bare assertion that the delay was neither intentional nor deliberate and was due to logistical constraints, without particulars capable of explaining the delay. In the insolvency context, expedition remains important, and an unexplained refiling delay cannot be excused on a general liberal approach. en-us Wed, 20 Aug 2025 00:00:00 +0530 Fri, 22 Aug 2025 08:33:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776963 A delay of 91 days in refiling an appeal was not condoned because the applicant failed to show sufficient cause with concrete facts. Although the appellate tribunal's rules allow rectification of defects and time extension on a liberal basis, the request still required some factual explanation demonstrating diligence. The application and affidavit contained only a bare assertion that the delay was neither intentional nor deliberate and was due to logistical constraints, without particulars capable of explaining the delay. In the insolvency context, expedition remains important, and an unexplained refiling delay cannot be excused on a general liberal approach. Case-Laws IBC Wed, 20 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776963