https://www.taxtmi.com/caselaws?id=333836 Condonation of delay requires a cogent, convincing and satisfactory explanation for the entire period of delay; inordinate delay caused by negligence, inaction or lack of bona fides is not excused on sympathetic grounds alone. The Gujarat HC found the explanation for filing the second appeal unacceptable because service of the appellate order was on record, no credible explanation covered the full delay, and the petitioner had suppressed the subsequent assessment order while pursuing the earlier appeal. The Tribunal's refusal to condone the delay was upheld and writ interference was declined. en-us Mon, 17 Oct 2016 00:00:00 +0530 Wed, 26 Oct 2016 08:24:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333836 Condonation of delay requires a cogent, convincing and satisfactory explanation for the entire period of delay; inordinate delay caused by negligence, inaction or lack of bona fides is not excused on sympathetic grounds alone. The Gujarat HC found the explanation for filing the second appeal unacceptable because service of the appellate order was on record, no credible explanation covered the full delay, and the petitioner had suppressed the subsequent assessment order while pursuing the earlier appeal. The Tribunal's refusal to condone the delay was upheld and writ interference was declined. Case-Laws VAT and Sales Tax Mon, 17 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333836