https://www.taxtmi.com/caselaws?id=167978 Condonation of inordinate delay depends on the facts of each case, but "sufficient cause" must be shown with definite averments and credible material to advance substantial justice. A vague plea that the person handling tax matters was ill, without particulars of the period, nature of illness, or supporting evidence, was held insufficient to show that the delay was unavoidable despite due care and caution. On that basis, the explanation was found lacking in credibility and diligence, and the delay was refused to be condoned. en-us Tue, 21 Aug 2012 00:00:00 +0530 Tue, 06 Jan 2015 15:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167978 Condonation of inordinate delay depends on the facts of each case, but "sufficient cause" must be shown with definite averments and credible material to advance substantial justice. A vague plea that the person handling tax matters was ill, without particulars of the period, nature of illness, or supporting evidence, was held insufficient to show that the delay was unavoidable despite due care and caution. On that basis, the explanation was found lacking in credibility and diligence, and the delay was refused to be condoned. Case-Laws VAT and Sales Tax Tue, 21 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167978