https://www.taxtmi.com/caselaws?id=266572 A liberal, justice-oriented approach to condonation of delay applies where the explanation is bona fide and supported by material on record. Here, the appellant relied on the illness and prolonged treatment of a married daughter, with medical records from several hospitals, and the evidence was not shown to be false or fabricated. The High Court noted that substantial justice should not be defeated by pedantic insistence on technical delay, and that mere business activity during the relevant period did not by itself justify refusal. The delay was therefore held liable to be condoned and the refusal to interfere was found unjustified. en-us Tue, 24 Mar 2015 00:00:00 +0530 Sat, 12 Sep 2015 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266572 A liberal, justice-oriented approach to condonation of delay applies where the explanation is bona fide and supported by material on record. Here, the appellant relied on the illness and prolonged treatment of a married daughter, with medical records from several hospitals, and the evidence was not shown to be false or fabricated. The High Court noted that substantial justice should not be defeated by pedantic insistence on technical delay, and that mere business activity during the relevant period did not by itself justify refusal. The delay was therefore held liable to be condoned and the refusal to interfere was found unjustified. Case-Laws VAT and Sales Tax Tue, 24 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266572