https://www.taxtmi.com/caselaws?id=159427 The court allowed the writ application, set aside the Tribunal's order condoning the delay in the presentation of the second appeal by Revenue, and remitted the matter back for fresh consideration. The court emphasized the importance of providing sufficient reasons for condoning delay, ensuring judicial scrutiny and rationality in decision-making processes. It highlighted the need for a balanced approach between procedural requirements and principles of justice, particularly when dealing with timeliness in legal matters involving the State. en-us Wed, 12 Mar 1997 00:00:00 +0530 Mon, 25 Nov 2013 12:48:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159427 The court allowed the writ application, set aside the Tribunal's order condoning the delay in the presentation of the second appeal by Revenue, and remitted the matter back for fresh consideration. The court emphasized the importance of providing sufficient reasons for condoning delay, ensuring judicial scrutiny and rationality in decision-making processes. It highlighted the need for a balanced approach between procedural requirements and principles of justice, particularly when dealing with timeliness in legal matters involving the State. Case-Laws VAT and Sales Tax Wed, 12 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159427