https://www.taxtmi.com/caselaws?id=798875 Section 14 of the Limitation Act, 1963 permits exclusion of time spent bona fide pursuing a remedy before a forum believed to have jurisdiction. Time spent in writ and special leave proceedings may therefore be excluded where the challenge was prosecuted honestly, although the appellate remedy lay before the Tribunal. The residual delay may be condoned under Section 5 where sufficiently explained, applying a liberal, justice-oriented approach that favours substantial justice over technical rejection on limitation. Costs may be imposed while condoning the remaining delay. en-us Thu, 10 Sep 2026 00:00:00 +0530 Mon, 14 Sep 2026 08:32:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798875 Section 14 of the Limitation Act, 1963 permits exclusion of time spent bona fide pursuing a remedy before a forum believed to have jurisdiction. Time spent in writ and special leave proceedings may therefore be excluded where the challenge was prosecuted honestly, although the appellate remedy lay before the Tribunal. The residual delay may be condoned under Section 5 where sufficiently explained, applying a liberal, justice-oriented approach that favours substantial justice over technical rejection on limitation. Costs may be imposed while condoning the remaining delay. Case-Laws Customs Thu, 10 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798875