https://www.taxtmi.com/caselaws?id=410943 Condonation of delay in filing an appeal was considered on the ground of a 520-day delay. The legal basis applied was the requirement of a satisfactory explanation for delay; no such explanation was found, resulting in dismissal of the condonation application and the appeal not being entertained. The operative effect is that excessive unexplained delay defeats leave to appeal and the filing is barred on procedural limitation grounds. en-us Mon, 22 Mar 2021 00:00:00 +0530 Wed, 14 Jan 2026 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410943 Condonation of delay in filing an appeal was considered on the ground of a 520-day delay. The legal basis applied was the requirement of a satisfactory explanation for delay; no such explanation was found, resulting in dismissal of the condonation application and the appeal not being entertained. The operative effect is that excessive unexplained delay defeats leave to appeal and the filing is barred on procedural limitation grounds. Case-Laws GST Mon, 22 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410943