https://www.taxtmi.com/caselaws?id=158538 The court set aside the Tribunal's decision to condone the 209-day delay in filing the enhancement petition by the department. It emphasized that administrative delay alone was not sufficient cause for condonation, highlighting deficiencies in the affidavit filed. The court stressed the need for specific factual reasons for each day of delay and clarified that the burden of showing sufficient cause lies with the party seeking condonation. Past judgments were referenced to support the decision, ultimately allowing the petition and rejecting administrative delay as a valid reason for condonation. en-us Thu, 27 Jul 1995 00:00:00 +0530 Wed, 30 Oct 2013 17:08:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158538 The court set aside the Tribunal's decision to condone the 209-day delay in filing the enhancement petition by the department. It emphasized that administrative delay alone was not sufficient cause for condonation, highlighting deficiencies in the affidavit filed. The court stressed the need for specific factual reasons for each day of delay and clarified that the burden of showing sufficient cause lies with the party seeking condonation. Past judgments were referenced to support the decision, ultimately allowing the petition and rejecting administrative delay as a valid reason for condonation. Case-Laws VAT and Sales Tax Thu, 27 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158538