https://www.taxtmi.com/caselaws?id=325701 Delay in filing an appeal may be condoned where the applicant shows sufficient cause and the explanation is plausible. Here, the delay was attributed to the death of the company's representative who was handling the matter, and once another person took charge, steps were taken promptly to file the appeal. The absence of mala fides supported acceptance of the explanation, and the limitation issue was treated as fit for condonation so that the dispute could proceed on merits. en-us Fri, 19 Feb 2016 00:00:00 +0530 Mon, 28 Mar 2016 06:57:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325701 Delay in filing an appeal may be condoned where the applicant shows sufficient cause and the explanation is plausible. Here, the delay was attributed to the death of the company's representative who was handling the matter, and once another person took charge, steps were taken promptly to file the appeal. The absence of mala fides supported acceptance of the explanation, and the limitation issue was treated as fit for condonation so that the dispute could proceed on merits. Case-Laws VAT and Sales Tax Fri, 19 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325701