2026 (6) TMI 1473

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....al No.HYD-SVTAX-MD-AP2-047-21-22 dated 31.03.2022. 2. Learned Counsel for the applicant submitted that the delay was caused due to circumstances beyond the control of applicant and was neither deliberate nor intentional. It is submitted that General Manager of the applicant-company suffered serious health issues and, therefore, could not properly attend to legal and official matters. 3. It is further submitted that the applicant remained unaware of the continuing legal obligation arising from the impugned Order-in-Appeal and realized the seriousness of the matter only upon receipt of notice in Form DRC-07A dated 17.01.2025. Thereafter, according to the applicant, legal advice was obtained and the present appeal has filed without furth....

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....ack of bonafides, or unexplained delay. The Court held that the applicant must satisfactorily explain the entire period of delay, and mere general assertions are insufficient. Further, in Shivamma (Dead) by LRS, supra, the Hon'ble Supreme Court emphasized that the doctrine of liberal interpretation cannot be defeat the law of limitation. The Court observed that condonation of long and inordinate delay requires a cogent, convincing, and acceptable explanation covering the whole delayed period. Vague or general explanation cannot constitute sufficient cause. Applying the above principles to the present case, we find that the explanation offered by the applicant is not satisfactory. 10. The impugned Order-in-Appeal was admittedly received i....