https://www.taxtmi.com/caselaws?id=161520 The Court, after considering the circumstances, held that the delay in filing the appeal should have been condoned, emphasizing the need for a pragmatic approach in justice-oriented processes. The delay of two months and seven days was attributed to the absence of key personnel due to accidents and health reasons. Despite the organization's size, the Court stressed that delay should be condoned unless there is an intention to delay the matter. The Court set aside the impugned orders, remitted the case for determination on merits, and directed expeditious disposal of the appeal within two months from the specified date. en-us Thu, 14 Aug 2003 00:00:00 +0530 Thu, 30 Jan 2014 18:46:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161520 The Court, after considering the circumstances, held that the delay in filing the appeal should have been condoned, emphasizing the need for a pragmatic approach in justice-oriented processes. The delay of two months and seven days was attributed to the absence of key personnel due to accidents and health reasons. Despite the organization's size, the Court stressed that delay should be condoned unless there is an intention to delay the matter. The Court set aside the impugned orders, remitted the case for determination on merits, and directed expeditious disposal of the appeal within two months from the specified date. Case-Laws VAT and Sales Tax Thu, 14 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161520