TaxTMI 
TaxTMI 
2026 (9) TMI 901
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....ccurred while filing the present appeal, heard. 2. Learned counsel for the applicant submitted that in the present appeal, the applicant-appellant has assailed the order in original dated 28-06-2024 which was received by the applicant on 15-07-2024. Initially, the appellant could not get the advocate. Later the applicant was advised to file a writ petition. Accordingly, a Civil Writ Petition No. 17035 of 2024 was filed in the hon'ble High Court of judicial for Rajasthan, Bench at Jaipur on two jurisdictional grounds. Said writ petition was dismissed by the hon'ble High Court vide order dated 15-09-2025, on the ground of availability of appropriate alternate remedy, and ordered imposition of cost of Rs.10,000. Being aggrieved of the said ....
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....as been challenged by the applicant which admittedly was received by the appellant on 15.07.2025. In terms of section 85(3A) of the Finance Act, 1994, the appeal before this tribunal, should have been filed on or before14.10.2025. Instead of filing the appeal before this tribunal, the applicant-appellant opted to seek the remedy before superior courts including Supreme Court of India believing that there are preliminary legal issues as that of jurisdiction are involved. The time taken for the writ before High Court and SLP before Supreme Court is from 26.10.2025 to 07.11.2025. 6. We observe that Section 14 of Limitation Act, 1963, allows exclusion of the time spent litigating before a different forum believing said forum to be the approp....
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.... Appeal bearing No 460/1987 decided on 09.02.1987 which is a cornerstone judgment on the law of limitation. It established that courts must adopt a liberal, pragmatic, and justice-oriented approach instead of a strict, technical one when dealing with the condonation of delay under Section 5 of the Limitation Act, 1963. The division bench of Supreme Court outlined six major guidelines that courts must follow when addressing delay condonation applications: • No Benefit from Delay: Ordinarily, a litigant does not stand to benefit or gain anything by deliberately filing an appeal late. • Risk of Defeating Justice: Refusing to condone a delay can kill a highly meritorious case right at the threshold, whereas condoning i....
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....As against this when delay is condoned the highest that can happen is that a cause would be decided on merits after hearing the parties." "'Every day's delay must be explained' does not mean that a pedantic approach should be made. Why not every hour's delay, every second's delay? The doctrine must be applied in a rational common sense pragmatic manner." "When substantial justice and technical considerations are pitted against each other, cause of substantial justice deserves to be preferred for the other side cannot claim to have vested right in injustice being done because of a nondeliberate delay." "There is no presumption that delay is occasioned deliberately, or on account of culpable negligence, or on account of ma....