https://www.taxtmi.com/caselaws?id=419147 Delay in filing second appeals may be condoned where the record shows sufficient cause, including disputed service of the appellate order, takeover of the premises under SARFAESI proceedings, and prompt action after actual knowledge. On those facts, the Court accepted the assessee's bona fides, found no deliberate inaction, and preferred a liberal approach so the matter could be examined on merits. The delay was condoned, the refusal to entertain the appeals was set aside, and the second appeals were directed to be heard on merits. en-us Wed, 02 Feb 2022 00:00:00 +0530 Fri, 04 Mar 2022 08:56:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419147 Delay in filing second appeals may be condoned where the record shows sufficient cause, including disputed service of the appellate order, takeover of the premises under SARFAESI proceedings, and prompt action after actual knowledge. On those facts, the Court accepted the assessee's bona fides, found no deliberate inaction, and preferred a liberal approach so the matter could be examined on merits. The delay was condoned, the refusal to entertain the appeals was set aside, and the second appeals were directed to be heard on merits. Case-Laws VAT and Sales Tax Wed, 02 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419147