https://www.taxtmi.com/caselaws?id=295702 Condonation of delay requires a specific, credible and convincing explanation showing sufficient cause, even where the appellant is the State. A vague plea that the file was under consideration or moving between offices was insufficient, particularly in the face of a prolonged delay and an already extended statutory limitation period. General administrative delay and internal file movement did not establish that the delay was unavoidable despite due care and caution. The explanation failed to justify both the delay before the Tribunal and the further delay before the High Court, so the appeals were not entitled to condonation and were liable to be dismissed. en-us Mon, 25 Nov 2019 00:00:00 +0530 Wed, 16 Jun 2021 10:35:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295702 Condonation of delay requires a specific, credible and convincing explanation showing sufficient cause, even where the appellant is the State. A vague plea that the file was under consideration or moving between offices was insufficient, particularly in the face of a prolonged delay and an already extended statutory limitation period. General administrative delay and internal file movement did not establish that the delay was unavoidable despite due care and caution. The explanation failed to justify both the delay before the Tribunal and the further delay before the High Court, so the appeals were not entitled to condonation and were liable to be dismissed. Case-Laws VAT and Sales Tax Mon, 25 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295702