https://www.taxtmi.com/caselaws?id=264270 The High Court allowed the appeal, directing the authority to adjudicate the matter on its merits. The Court emphasized the importance of considering the facts and circumstances, especially in delay condonation applications, to uphold substantial justice. The decision highlighted the significance of procedural rules in serving justice and referenced previous apex court decisions. The Court's focus was on justifying the allowance of the delay condonation application rather than a detailed analysis of procedural compliance. en-us Tue, 18 Nov 2014 00:00:00 +0530 Mon, 21 Sep 2015 16:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264270 The High Court allowed the appeal, directing the authority to adjudicate the matter on its merits. The Court emphasized the importance of considering the facts and circumstances, especially in delay condonation applications, to uphold substantial justice. The decision highlighted the significance of procedural rules in serving justice and referenced previous apex court decisions. The Court's focus was on justifying the allowance of the delay condonation application rather than a detailed analysis of procedural compliance. Case-Laws Service Tax Tue, 18 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264270