https://www.taxtmi.com/caselaws?id=784195 The dominant issue was whether the tribunal's refusal to restore an appeal/application dismissed for unexplained delay should be interfered with in writ jurisdiction. The HC held that "sufficient cause" requires a credible explanation and not a mere excuse, applying SC guidance that long delays cannot be condoned mechanically. On facts, the litigant was represented yet filed the appeal belatedly, failed to file the directed affidavit explaining the delay, remained absent when opportunity was granted, and sought restoration only after seven years; financial constraint was found inadequate. Consequently, the HC declined to interfere with the tribunal's order and dismissed the petition. en-us Thu, 11 Dec 2025 00:00:00 +0530 Wed, 31 Dec 2025 09:17:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784195 The dominant issue was whether the tribunal's refusal to restore an appeal/application dismissed for unexplained delay should be interfered with in writ jurisdiction. The HC held that "sufficient cause" requires a credible explanation and not a mere excuse, applying SC guidance that long delays cannot be condoned mechanically. On facts, the litigant was represented yet filed the appeal belatedly, failed to file the directed affidavit explaining the delay, remained absent when opportunity was granted, and sought restoration only after seven years; financial constraint was found inadequate. Consequently, the HC declined to interfere with the tribunal's order and dismissed the petition. Case-Laws Central Excise Thu, 11 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784195