https://www.taxtmi.com/caselaws?id=346823 The High Court allowed the civil application, condoning a delay of 539 days in preferring a tax appeal under Section 5 of the Limitation Act. The Court found the appellant's explanation for the delay satisfactory, attributing it to the deliberate inaction of a specific officer. Emphasizing the importance of allowing the appellant to present their case on merits, the Court distinguished this case from others where delays were not condoned. Consequently, the appellant was granted the opportunity to submit their case without incurring costs. en-us Thu, 01 Dec 2016 00:00:00 +0530 Thu, 24 Aug 2017 07:51:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346823 The High Court allowed the civil application, condoning a delay of 539 days in preferring a tax appeal under Section 5 of the Limitation Act. The Court found the appellant's explanation for the delay satisfactory, attributing it to the deliberate inaction of a specific officer. Emphasizing the importance of allowing the appellant to present their case on merits, the Court distinguished this case from others where delays were not condoned. Consequently, the appellant was granted the opportunity to submit their case without incurring costs. Case-Laws Central Excise Thu, 01 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346823