https://www.taxtmi.com/caselaws?id=782699 Short procedural delays in refiling the appeal and in filing the appeal were condoned because the explanations given were accepted and the appeal was within the statutory outer limit. However, a 953-day delay in filing the claim before the liquidator was not condoned because it was far beyond the liquidation timeline and the explanation was vague and unsupported by exceptional circumstances. The claim was therefore rightly rejected, and the appeal failed on merits since the belated claim could not be revived. en-us Wed, 29 Oct 2025 00:00:00 +0530 Wed, 03 Dec 2025 08:57:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782699 Short procedural delays in refiling the appeal and in filing the appeal were condoned because the explanations given were accepted and the appeal was within the statutory outer limit. However, a 953-day delay in filing the claim before the liquidator was not condoned because it was far beyond the liquidation timeline and the explanation was vague and unsupported by exceptional circumstances. The claim was therefore rightly rejected, and the appeal failed on merits since the belated claim could not be revived. Case-Laws IBC Wed, 29 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782699