https://www.taxtmi.com/caselaws?id=362372 The Tribunal rejected the Condonation of Delay application and dismissed the appeal, emphasizing the need for valid reasons for seeking condonation of delay. Personal leave of an employee was deemed insufficient justification under Section 5 of the Limitation Act, 1963, as mechanisms existed for others to manage affairs in their absence. The decision underscores the importance of adhering to statutory provisions and precedents for timely resolution of legal disputes. en-us Mon, 23 Apr 2018 00:00:00 +0530 Sun, 24 Jun 2018 21:15:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362372 The Tribunal rejected the Condonation of Delay application and dismissed the appeal, emphasizing the need for valid reasons for seeking condonation of delay. Personal leave of an employee was deemed insufficient justification under Section 5 of the Limitation Act, 1963, as mechanisms existed for others to manage affairs in their absence. The decision underscores the importance of adhering to statutory provisions and precedents for timely resolution of legal disputes. Case-Laws Service Tax Mon, 23 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362372