https://www.taxtmi.com/highlights?id=97297 Delay and laches barred relief where statutory limitation to challenge an administrative order had expired and the petitioner failed to prosecute an appeal after receiving notice; the COVID-19 stay of proceedings did not absolve the petitioner of the duty to monitor and list the appeal once stays were lifted, and negligent inaction after the stay ended was outcome-determinative. The High Court dismissed the petition for delay and laches, holding that interruption by the pandemic did not automatically revive an expired limitation where the appellant failed to pursue listing and follow up the appeal. en-us Sat, 28 Feb 2026 14:02:32 +0530 Sat, 28 Feb 2026 14:02:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=97297 Delay and laches barred relief where statutory limitation to challenge an administrative order had expired and the petitioner failed to prosecute an appeal after receiving notice; the COVID-19 stay of proceedings did not absolve the petitioner of the duty to monitor and list the appeal once stays were lifted, and negligent inaction after the stay ended was outcome-determinative. The High Court dismissed the petition for delay and laches, holding that interruption by the pandemic did not automatically revive an expired limitation where the appellant failed to pursue listing and follow up the appeal. Highlights GST Sat, 28 Feb 2026 14:02:32 +0530 https://www.taxtmi.com/highlights?id=97297