https://www.taxtmi.com/article/detailed?id=5317 Section 86(5) allows the Tribunal to admit late appeals for sufficient cause, but condonation is an exception. Supreme Court authority rejects routine bureaucratic delay as an automatic justification; government departments must provide reasonable, plausible and cogent explanations. The Tribunal held that internal consultations and procedural referrals did not justify a 72 day delay, refused condonation and dismissed the appeal for want of timely filing. en-us Mon, 14 Oct 2013 14:07:20 +0530 Mon, 14 Oct 2013 14:07:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5317 Section 86(5) allows the Tribunal to admit late appeals for sufficient cause, but condonation is an exception. Supreme Court authority rejects routine bureaucratic delay as an automatic justification; government departments must provide reasonable, plausible and cogent explanations. The Tribunal held that internal consultations and procedural referrals did not justify a 72 day delay, refused condonation and dismissed the appeal for want of timely filing. Articles Service Tax Mon, 14 Oct 2013 14:07:20 +0530 https://www.taxtmi.com/article/detailed?id=5317