30 Dec 2025 05:44 AM

Condonation of Delay--Limitation Law Not Meant to Extinguish Substantive Rights-- Delay of 2262 Days in Filing CESTAT Appeal condoned

Bona fide pursuit of settlement under the Sabka Vishwas Scheme was a valid ground for condonation, and the State should not benefit from procedural lapses of its citizens in taxation matters.

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