https://www.taxtmi.com/caselaws?id=790214 Condonation of a 136-day refiling delay requires a specific, credible explanation showing due diligence; vague references to bulky papers, difficulty obtaining legible copies and holidays were held insufficient. The Tribunal noted that defects had been intimated repeatedly, yet the appellant did not cure them promptly or deposit the requisite fees, and the explanation lacked dates or particulars. It also considered that the appeal was filed after approval of the resolution plan and, according to the respondents, after implementation. On that basis, sufficient cause was not established, condonation was refused, and the appeal was rejected. en-us Tue, 21 Apr 2026 00:00:00 +0530 Wed, 22 Apr 2026 08:47:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790214 Condonation of a 136-day refiling delay requires a specific, credible explanation showing due diligence; vague references to bulky papers, difficulty obtaining legible copies and holidays were held insufficient. The Tribunal noted that defects had been intimated repeatedly, yet the appellant did not cure them promptly or deposit the requisite fees, and the explanation lacked dates or particulars. It also considered that the appeal was filed after approval of the resolution plan and, according to the respondents, after implementation. On that basis, sufficient cause was not established, condonation was refused, and the appeal was rejected. Case-Laws IBC Tue, 21 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790214