Madras HC says Delay Cannot Defeat Statutory Appeal in a Special circumstances

Global Poly Bags sought liberty to pursue a statutory appeal against the underlying tax order after the writ proceedings had continued before the High Court. 

Considering its recent exit from NCLT resolution proceedings and its undertaking to deposit the entire tax liability and 10% of interest and penalty, the Court permitted the appeal and directed that the period spent before the High Court be excluded for limitation.