https://www.taxtmi.com/caselaws?id=173402 The Gujarat HC reiterated that condonation of delay requires a bona fide, relevant and satisfactorily explained cause, with due diligence in pursuing the matter. It held that the State's explanation based on governmental procedure, movement of files, loss of papers and shortage of staff did not account for long unexplained gaps in the decision-making chain. Administrative inconvenience and office bottlenecks were not sufficient cause for several hundred to several thousand days' delay, so the tax appeal applications failed on merits and were not entertained. en-us Mon, 27 Aug 2012 00:00:00 +0530 Tue, 15 Sep 2015 10:34:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173402 The Gujarat HC reiterated that condonation of delay requires a bona fide, relevant and satisfactorily explained cause, with due diligence in pursuing the matter. It held that the State's explanation based on governmental procedure, movement of files, loss of papers and shortage of staff did not account for long unexplained gaps in the decision-making chain. Administrative inconvenience and office bottlenecks were not sufficient cause for several hundred to several thousand days' delay, so the tax appeal applications failed on merits and were not entertained. Case-Laws VAT and Sales Tax Mon, 27 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173402