https://www.taxtmi.com/caselaws?id=791606 A liberal approach may be applied to delay in refiling, but only where the applicant gives a satisfactory, credible and date-wise explanation for the entire period. Explanations based on illness, family exigencies, alleged foreign travel and difficulty in procuring legible records were found unsupported by convincing material and lacking a continuous chronology of diligent steps to cure defects. In insolvency proceedings, procedural leniency cannot be applied mechanically when the delay remains inadequately explained, so sufficient cause was not established and the delay in refiling was not condoned. en-us Wed, 13 May 2026 00:00:00 +0530 Thu, 14 May 2026 09:01:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791606 A liberal approach may be applied to delay in refiling, but only where the applicant gives a satisfactory, credible and date-wise explanation for the entire period. Explanations based on illness, family exigencies, alleged foreign travel and difficulty in procuring legible records were found unsupported by convincing material and lacking a continuous chronology of diligent steps to cure defects. In insolvency proceedings, procedural leniency cannot be applied mechanically when the delay remains inadequately explained, so sufficient cause was not established and the delay in refiling was not condoned. Case-Laws IBC Wed, 13 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791606