https://www.taxtmi.com/caselaws?id=799905 Restoration applications dismissed for non-prosecution may be considered beyond the 30-day period under Rule 48(2) where sufficient cause exists. Section 238A of the Insolvency and Bankruptcy Code applies the Limitation Act to interlocutory restoration proceedings, permitting condonation under Section 5. Continuing authority under an existing vakalatnama, together with professional and procedural rules governing counsel's discharge, can prevent a party from appointing replacement counsel without consent or leave. Deliberate non-appearance by counsel and refusal to enable substitution may constitute a genuine impediment, so delay alone should not bar restoration and the underlying claim should be examined on merits. en-us Fri, 25 Sep 2026 00:00:00 +0530 Tue, 29 Sep 2026 08:34:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799905 Restoration applications dismissed for non-prosecution may be considered beyond the 30-day period under Rule 48(2) where sufficient cause exists. Section 238A of the Insolvency and Bankruptcy Code applies the Limitation Act to interlocutory restoration proceedings, permitting condonation under Section 5. Continuing authority under an existing vakalatnama, together with professional and procedural rules governing counsel's discharge, can prevent a party from appointing replacement counsel without consent or leave. Deliberate non-appearance by counsel and refusal to enable substitution may constitute a genuine impediment, so delay alone should not bar restoration and the underlying claim should be examined on merits. Case-Laws IBC Fri, 25 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799905