https://www.taxtmi.com/caselaws?id=385750 A Tribunal considering condonation of delay must first decide whether sufficient cause exists for the delay in filing the appeal, and should not refuse relief by pre-judging the merits of an earlier refusal to condone delay. The Bombay HC held that the Tribunal acted unsustainably in rejecting the second appeal's condonation application on the basis that the first appeal had been delayed, because the second appeal had been filed within one year from service of the first appellate order. The refusal to condone delay was set aside and the matter remanded for fresh decision in accordance with law. en-us Mon, 09 Sep 2019 00:00:00 +0530 Fri, 13 Sep 2019 05:52:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385750 A Tribunal considering condonation of delay must first decide whether sufficient cause exists for the delay in filing the appeal, and should not refuse relief by pre-judging the merits of an earlier refusal to condone delay. The Bombay HC held that the Tribunal acted unsustainably in rejecting the second appeal's condonation application on the basis that the first appeal had been delayed, because the second appeal had been filed within one year from service of the first appellate order. The refusal to condone delay was set aside and the matter remanded for fresh decision in accordance with law. Case-Laws VAT and Sales Tax Mon, 09 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385750