https://www.taxtmi.com/caselaws?id=244365 The court rejected the application seeking condonation of delay in filing the appeal beyond the prescribed time limit of 234 days. The court deemed the delay reckless and negligent, emphasizing the importance of substantial justice over technical considerations. It highlighted the need for reasonable diligence in prosecuting appeals and adopting a pragmatic approach under Section 5 of the Act. Additionally, the court found no substantial questions of law or illegality in the lower court's findings, leading to the rejection of the condonation application. en-us Wed, 29 Jan 2014 00:00:00 +0530 Mon, 24 Feb 2014 05:43:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244365 The court rejected the application seeking condonation of delay in filing the appeal beyond the prescribed time limit of 234 days. The court deemed the delay reckless and negligent, emphasizing the importance of substantial justice over technical considerations. It highlighted the need for reasonable diligence in prosecuting appeals and adopting a pragmatic approach under Section 5 of the Act. Additionally, the court found no substantial questions of law or illegality in the lower court's findings, leading to the rejection of the condonation application. Case-Laws VAT and Sales Tax Wed, 29 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244365