https://www.taxtmi.com/caselaws?id=792932 Delay in filing a statutory appeal under section 85 of the Finance Act, 1994 was condoned because the delay was shown to have arisen for bona fide reasons beyond the party's control, and rigid enforcement of limitation would have defeated adjudication on merits. Once delay was condoned, the appellate and underlying orders obstructing consideration of the appeal were set aside, and the appeal was restored for decision in accordance with law, subject to the directed statutory deposit. en-us Thu, 21 May 2026 00:00:00 +0530 Fri, 05 Jun 2026 08:07:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792932 Delay in filing a statutory appeal under section 85 of the Finance Act, 1994 was condoned because the delay was shown to have arisen for bona fide reasons beyond the party's control, and rigid enforcement of limitation would have defeated adjudication on merits. Once delay was condoned, the appellate and underlying orders obstructing consideration of the appeal were set aside, and the appeal was restored for decision in accordance with law, subject to the directed statutory deposit. Case-Laws GST Thu, 21 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792932