https://www.taxtmi.com/caselaws?id=787401 Whether a general condonation power aimed at Board delays can extend the specially prescribed appeal timeline was addressed: the provision authorising condonation of the Board's failure to act is confined to regulatory/administrative performance by the Board and does not operate as a general mechanism to enlarge the limitation regime set for appeals. Applying purposive construction and the Code's scheme, the Tribunal held that that provision cannot override the appeal period and its limited extension; consequently the application to condone the delayed appeal was refused and the appeal rejected. en-us Fri, 27 Feb 2026 00:00:00 +0530 Thu, 05 Mar 2026 08:41:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787401 Whether a general condonation power aimed at Board delays can extend the specially prescribed appeal timeline was addressed: the provision authorising condonation of the Board's failure to act is confined to regulatory/administrative performance by the Board and does not operate as a general mechanism to enlarge the limitation regime set for appeals. Applying purposive construction and the Code's scheme, the Tribunal held that that provision cannot override the appeal period and its limited extension; consequently the application to condone the delayed appeal was refused and the appeal rejected. Case-Laws IBC Fri, 27 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787401