https://www.taxtmi.com/caselaws?id=154815 Refusal to condone delay in filing the appeal was held unsustainable because the explanation for delay had been offered and the appellate authority was required to exercise discretion judicially under the Limitation Act and record cogent reasons for rejecting it. The order under challenge lacked adequate reasons for disbelieving the explanation, and the factual setting that the applicant was only a transporter and the goods had already been released to the consignee supported reconsideration. The revision was allowed, and the matter was remanded for a fresh decision on merits after condoning delay. en-us Wed, 05 Feb 1986 00:00:00 +0530 Tue, 27 Aug 2013 15:38:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154815 Refusal to condone delay in filing the appeal was held unsustainable because the explanation for delay had been offered and the appellate authority was required to exercise discretion judicially under the Limitation Act and record cogent reasons for rejecting it. The order under challenge lacked adequate reasons for disbelieving the explanation, and the factual setting that the applicant was only a transporter and the goods had already been released to the consignee supported reconsideration. The revision was allowed, and the matter was remanded for a fresh decision on merits after condoning delay. Case-Laws VAT and Sales Tax Wed, 05 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154815