https://www.taxtmi.com/caselaws?id=792882 Delay in re-filing an appeal was examined on the basis of whether sufficient cause existed under the Supreme Court Rules, 2013. Although the appeal had been filed within limitation, the defects were not cured within the prescribed time, and the explanations offered were non-availability of typed pages and the appellant company's authorised representative undergoing treatment. The Court found that these reasons did not constitute sufficient cause for the 166-day re-filing delay. The application for condonation of delay was rejected, and the appeal was dismissed. en-us Mon, 25 May 2026 00:00:00 +0530 Fri, 05 Jun 2026 08:07:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792882 Delay in re-filing an appeal was examined on the basis of whether sufficient cause existed under the Supreme Court Rules, 2013. Although the appeal had been filed within limitation, the defects were not cured within the prescribed time, and the explanations offered were non-availability of typed pages and the appellant company's authorised representative undergoing treatment. The Court found that these reasons did not constitute sufficient cause for the 166-day re-filing delay. The application for condonation of delay was rejected, and the appeal was dismissed. Case-Laws IBC Mon, 25 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792882