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T.N.REDDY (Propreitor)     05 May 2023

condonation of delay

sir, there are certain assessment orders of an assessee, are brought to an advocate by the assessee after 360days or even 400 days plus laps, where in the limitation period was expired under the limitation Act. this is happening that the assessee does not know the impact of such orders, he comes to know only after department persue for collection of the demand. these all the orders are served after the covid period only. In a writ appeal to the high court, I can not plead any reason except ignorance of the law or negligence of the law. kindly advice as to how to go about it.


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 2 Replies

T. Kalaiselvan, Advocate (Advocate)     05 May 2023

Ignorance of law cannot be pleaded as an excuse.

The high court may not be inclined to condone delay due to ignorance of law.

Hence you may better choose any other substantial reason for the delay that occured and seek to condone the same accordingly.

P. Venu (Advocate)     05 May 2023

To my knowledge, provisions of Limitation Act are not strictly applicable to Writ Petitions. The Court may entertain the WP at its discretion if there are no wilful delays and laches.


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