https://www.taxtmi.com/caselaws?id=251498 The Court allowed the appeal, condoned the delay of 413 days, and directed the Tribunal to consider the appellant's appeal. Emphasizing the importance of adhering to natural justice principles and balancing substantial justice with technical considerations, the Court found the reasons provided by the appellant for the delay to be valid and accepted them as sufficient cause. The judgment highlighted the need for a reasonable exercise of discretion in delay-related matters, ultimately directing the Tribunal to proceed in accordance with the law. en-us Thu, 09 Jan 2014 00:00:00 +0530 Tue, 16 Sep 2014 11:09:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251498 The Court allowed the appeal, condoned the delay of 413 days, and directed the Tribunal to consider the appellant's appeal. Emphasizing the importance of adhering to natural justice principles and balancing substantial justice with technical considerations, the Court found the reasons provided by the appellant for the delay to be valid and accepted them as sufficient cause. The judgment highlighted the need for a reasonable exercise of discretion in delay-related matters, ultimately directing the Tribunal to proceed in accordance with the law. Case-Laws Customs Thu, 09 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251498