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2018 (9) TMI 655

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..... e gap of more than an year for challenging the order. It is an admitted fact that despite the order was received on 27.7.16 and was handed over to the consultant for further action (as mentioned) the appellant did not take any action till in January, 2018 i.e. till they have received notice from department for recovery of dues. There is no explanation for this long silence of the appellant himself .....

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..... nd immediately thereafter it was handed over to their counsel Shri Paras Daga. He failed to pursue the matter. It is only after a letter dated 25.1.2018 and subsequent letter dated 16.3.2018 from the department asking the applicant to deposit the dues that Shri Daga was again approached. But he expressed his inability to do further action in the matter. It is impressed upon and submitted by the Co .....

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..... of limitation are not meant to destroy the rights of the parties. They are meant to see that the parties do not resort to dilatory tactics, but seek their remedy promptly. In the present case, it is application for condoning the gap of more than an year for challenging the order. It is an admitted fact that despite the order was received on 27.7.16 and was handed over to the consultant for furthe .....

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