https://www.taxtmi.com/caselaws?id=258860 Gross delay in filing a tax appeal cannot be condoned without a satisfactory explanation for the entire period of inaction, and the State is held to the same standard of diligence. The Court reiterated that limitation provisions serve finality and that a prior condonation order is of no assistance because delay must be assessed on its own facts. The suggested tax impact did not cure the complete absence of explanation for the 2432-day delay, so condonation was refused and the tax appeal and stay application were dismissed. en-us Mon, 03 Nov 2014 00:00:00 +0530 Wed, 11 Mar 2015 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258860 Gross delay in filing a tax appeal cannot be condoned without a satisfactory explanation for the entire period of inaction, and the State is held to the same standard of diligence. The Court reiterated that limitation provisions serve finality and that a prior condonation order is of no assistance because delay must be assessed on its own facts. The suggested tax impact did not cure the complete absence of explanation for the 2432-day delay, so condonation was refused and the tax appeal and stay application were dismissed. Case-Laws VAT and Sales Tax Mon, 03 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258860