https://www.taxtmi.com/caselaws?id=157038 Delay in filing a statutory sales tax appeal may be condoned where the assessee shows sufficient cause, and that expression is to be construed liberally in the interests of substantial justice. Medical evidence supported the assessee's illness, the illness was not disputed, and no finding showed that it did not prevent timely filing. Prior filing of an application under the Act did not, by itself, negate a bona fide explanation for delay, and no negligence or lack of good faith was established. The refusal to condone delay was therefore unsustainable, and the appeal was entitled to be heard on merits. en-us Wed, 24 Feb 1993 00:00:00 +0530 Fri, 27 Sep 2013 18:23:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157038 Delay in filing a statutory sales tax appeal may be condoned where the assessee shows sufficient cause, and that expression is to be construed liberally in the interests of substantial justice. Medical evidence supported the assessee's illness, the illness was not disputed, and no finding showed that it did not prevent timely filing. Prior filing of an application under the Act did not, by itself, negate a bona fide explanation for delay, and no negligence or lack of good faith was established. The refusal to condone delay was therefore unsustainable, and the appeal was entitled to be heard on merits. Case-Laws VAT and Sales Tax Wed, 24 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157038