Just a moment...
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
Issues: Whether the delay of 332 days in filing the appeal should be condoned on the showing of sufficient cause.
Analysis: In considering an application for condonation of delay, the Court applied the settled principle that a pragmatic and liberal approach is warranted where the explanation shows bona fide conduct and absence of negligence. The record indicated that the matter was being pursued through the supplier's representative, the show cause notice and subsequent orders were forwarded for necessary action, and the appellant had acted on the understanding that steps would be taken in time. On those facts, the Court found that the delay was not a case of deliberate inaction and that sufficient cause had been made out within the scope of Section 5 of the Limitation Act.
Conclusion: The delay of 332 days was condoned and the appeal was directed to be heard on merits.