https://www.taxtmi.com/caselaws?id=390962 Delay in filing an appeal may warrant restoration for merits consideration where the appellant shows a plausible, medically supported explanation for the lateness. Although the appellate authority could not condone delay beyond the statutory limit, the High Court held that the explanation of the proprietor's illness was prima facie sufficient and remitted the matter for substantive adjudication. The limitation objection was not allowed to defeat consideration of the appeal on merits, and the first appellate authority was directed to decide the appeal afresh after notice and hearing. en-us Wed, 24 Apr 2019 00:00:00 +0530 Thu, 16 Jan 2020 11:12:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390962 Delay in filing an appeal may warrant restoration for merits consideration where the appellant shows a plausible, medically supported explanation for the lateness. Although the appellate authority could not condone delay beyond the statutory limit, the High Court held that the explanation of the proprietor's illness was prima facie sufficient and remitted the matter for substantive adjudication. The limitation objection was not allowed to defeat consideration of the appeal on merits, and the first appellate authority was directed to decide the appeal afresh after notice and hearing. Case-Laws VAT and Sales Tax Wed, 24 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390962