https://www.taxtmi.com/caselaws?id=158171 An order condoning delay in filing an enhancement petition cannot stand where the delay is left unexplained and the authority has substituted its own reasons instead of examining whether sufficient cause was shown. The proper course is to afford the applicant an opportunity to file an additional affidavit explaining the delay and to reconsider condonation on that basis. Here, the delay of 193 days had not been explained by the concerned party, so the condonation order was set aside and the matter remitted to the Tribunal for fresh decision after further explanation. en-us Thu, 20 Oct 1994 00:00:00 +0530 Thu, 17 Oct 2013 17:03:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158171 An order condoning delay in filing an enhancement petition cannot stand where the delay is left unexplained and the authority has substituted its own reasons instead of examining whether sufficient cause was shown. The proper course is to afford the applicant an opportunity to file an additional affidavit explaining the delay and to reconsider condonation on that basis. Here, the delay of 193 days had not been explained by the concerned party, so the condonation order was set aside and the matter remitted to the Tribunal for fresh decision after further explanation. Case-Laws VAT and Sales Tax Thu, 20 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158171