https://www.taxtmi.com/caselaws?id=308038 Condonation of delay requires a cogent, consistent and credible explanation showing sufficient cause. The appellate authority found the filing was beyond the permitted period even after the COVID-19 extension, and the explanation based on medical grounds was rejected because the supporting prescription and certificate referred to different ailments and came from different practitioners. As the documents did not establish a coherent basis for the late filing, the dismissal of the appeal for delay was upheld and no condonation was granted. en-us Tue, 20 Dec 2022 00:00:00 +0530 Fri, 11 Apr 2025 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308038 Condonation of delay requires a cogent, consistent and credible explanation showing sufficient cause. The appellate authority found the filing was beyond the permitted period even after the COVID-19 extension, and the explanation based on medical grounds was rejected because the supporting prescription and certificate referred to different ailments and came from different practitioners. As the documents did not establish a coherent basis for the late filing, the dismissal of the appeal for delay was upheld and no condonation was granted. Case-Laws GST Tue, 20 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308038