https://www.taxtmi.com/caselaws?id=168021 Delay in filing a tax revision petition under the Andhra Pradesh General Sales Tax Act is condonable only on proof of sufficient cause. The expression is construed liberally, but not to excuse negligence, inaction, lack of bona fides or unexplained delay. An explanation that is inconsistent with the prescribed departmental procedure and does not show reasonable diligence or prompt action will fail this test, especially where prejudice to the other side is shown. On the facts stated, the delay was not supported by sufficient cause and was not liable to be condoned. en-us Mon, 26 Dec 2011 00:00:00 +0530 Fri, 09 Jan 2015 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168021 Delay in filing a tax revision petition under the Andhra Pradesh General Sales Tax Act is condonable only on proof of sufficient cause. The expression is construed liberally, but not to excuse negligence, inaction, lack of bona fides or unexplained delay. An explanation that is inconsistent with the prescribed departmental procedure and does not show reasonable diligence or prompt action will fail this test, especially where prejudice to the other side is shown. On the facts stated, the delay was not supported by sufficient cause and was not liable to be condoned. Case-Laws VAT and Sales Tax Mon, 26 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168021