https://www.taxtmi.com/caselaws?id=165348 Delay can be condoned only on a clear and satisfactory showing of sufficient cause, and the reasons recorded must disclose that basis. The Court noted that the Tribunal relied on the quantum of revenue involved and also touched the merits while dealing with condonation, but substantial revenue by itself does not justify condonation. As the impugned order did not record a valid explanation for the delay, the condonation was held unsustainable. The appeals were allowed and the matter was remanded to the Tribunal for decision on the questions of law in accordance with law. en-us Thu, 13 Aug 2009 00:00:00 +0530 Mon, 03 Nov 2014 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165348 Delay can be condoned only on a clear and satisfactory showing of sufficient cause, and the reasons recorded must disclose that basis. The Court noted that the Tribunal relied on the quantum of revenue involved and also touched the merits while dealing with condonation, but substantial revenue by itself does not justify condonation. As the impugned order did not record a valid explanation for the delay, the condonation was held unsustainable. The appeals were allowed and the matter was remanded to the Tribunal for decision on the questions of law in accordance with law. Case-Laws VAT and Sales Tax Thu, 13 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165348