https://www.taxtmi.com/caselaws?id=793726 Delay in filing the appeal was condoned where it was explained by change of counsel and late awareness of the dismissal, allowing the matter to proceed on merits. The note also records that refusal to register a company petition for non-rectification of defects was interfered with because procedural lapses should not, by themselves, deny access to adjudication on merits. At the same time, the appellant was directed to cure the defects within the stipulated period, with costs preserved and dismissal to follow on non-compliance under the applicable rules. en-us Wed, 10 Jun 2026 00:00:00 +0530 Tue, 23 Jun 2026 08:08:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793726 Delay in filing the appeal was condoned where it was explained by change of counsel and late awareness of the dismissal, allowing the matter to proceed on merits. The note also records that refusal to register a company petition for non-rectification of defects was interfered with because procedural lapses should not, by themselves, deny access to adjudication on merits. At the same time, the appellant was directed to cure the defects within the stipulated period, with costs preserved and dismissal to follow on non-compliance under the applicable rules. Case-Laws IBC Wed, 10 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793726