1394-Day Delay Due to Spiritual Jain Diksha of Counsel – Appellant Gets Conditional Relief with Cost

 CA Atul G Mehta Sudha Metal International Vs State of Maharashtra (Maharashtra Sales Tax Tribunal) Brief Facts and Outcome The present case concerns a delay of about 1394 days in filing appeals before the Maharashtra Sales Tax Tribunal against an order dated 26.02.2021, where the statutory time limit for filing appeal was two months, but the appeals were ultimately filed only on 20.03.2025. The appellant therefore filed applications seeking condonation of this substantial delay, explaining that the delay was neither intentional nor deliberate but was caused due to unavoidable circumstances. ...