https://www.taxtmi.com/caselaws?id=76045 Delay in filing an appeal can be condoned only on a reasonable and satisfactory explanation showing sufficient cause; a large revenue implication by itself is not enough. The State is subject to the same diligence requirement as any other litigant, and the Tribunal cannot examine the merits of the dispute while deciding condonation. The order allowing delay was set aside, and the matter was remitted for fresh decision on the questions of law in accordance with law. en-us Wed, 18 Mar 2009 00:00:00 +0530 Sat, 12 Apr 2014 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76045 Delay in filing an appeal can be condoned only on a reasonable and satisfactory explanation showing sufficient cause; a large revenue implication by itself is not enough. The State is subject to the same diligence requirement as any other litigant, and the Tribunal cannot examine the merits of the dispute while deciding condonation. The order allowing delay was set aside, and the matter was remitted for fresh decision on the questions of law in accordance with law. Case-Laws VAT and Sales Tax Wed, 18 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76045