https://www.taxtmi.com/caselaws?id=248226 Condonation of delay under Section 5 of the Limitation Act requires a case-specific showing of sufficient cause and reasonable diligence. A liberal approach may apply to short delays, but inordinate delay demands strict scrutiny, and the explanation must be credible and substantiated on record. Here, the appellant relied on medical treatment as the reason for not pursuing the appeal, but that explanation was unsupported. As the delay exceeded 20 months in one matter and 24 months in the connected matter, no convincing basis was shown to treat the delay as inevitable despite due care and caution. The refusal to condone delay and the dismissal of the appeal as time-barred were therefore upheld. en-us Wed, 07 May 2014 00:00:00 +0530 Thu, 16 Jul 2015 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248226 Condonation of delay under Section 5 of the Limitation Act requires a case-specific showing of sufficient cause and reasonable diligence. A liberal approach may apply to short delays, but inordinate delay demands strict scrutiny, and the explanation must be credible and substantiated on record. Here, the appellant relied on medical treatment as the reason for not pursuing the appeal, but that explanation was unsupported. As the delay exceeded 20 months in one matter and 24 months in the connected matter, no convincing basis was shown to treat the delay as inevitable despite due care and caution. The refusal to condone delay and the dismissal of the appeal as time-barred were therefore upheld. Case-Laws Service Tax Wed, 07 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248226