https://www.taxtmi.com/caselaws?id=167754 A prolonged and unexplained failure to comply with a pre-deposit condition barred the appeals from being heard on merits, and belated deposit without seeking extension did not cure the default. The appellate authority's dismissal and the Tribunal's affirmation were justified. The 367-day delay in filing was also not condoned because the explanation was limited to domestic reasons and ignorance of limitation, which did not amount to sufficient cause. No substantial question of law arose, so the orders below were left undisturbed and the Revenue obtained no relief. en-us Mon, 06 Aug 2012 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167754 A prolonged and unexplained failure to comply with a pre-deposit condition barred the appeals from being heard on merits, and belated deposit without seeking extension did not cure the default. The appellate authority's dismissal and the Tribunal's affirmation were justified. The 367-day delay in filing was also not condoned because the explanation was limited to domestic reasons and ignorance of limitation, which did not amount to sufficient cause. No substantial question of law arose, so the orders below were left undisturbed and the Revenue obtained no relief. Case-Laws VAT and Sales Tax Mon, 06 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167754