https://www.taxtmi.com/caselaws?id=448368 Inordinate delay in filing tax appeals will not be condoned unless the applicant shows sufficient cause through a credible, satisfactory and diligent explanation throughout the period of delay. The Court found the delay excessive and inadequately explained, noting prolonged departmental inaction after preparation of the draft appeal and a casual, leisurely approach to prosecution of the matter. Official commitments and election duty were held insufficient to excuse the lapse, and authorities cited by the appellant were distinguished on their facts. The delay was therefore not condoned, the condonation applications failed, and the appeals were dismissed. en-us Tue, 09 Jan 2024 00:00:00 +0530 Thu, 18 Jan 2024 08:58:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448368 Inordinate delay in filing tax appeals will not be condoned unless the applicant shows sufficient cause through a credible, satisfactory and diligent explanation throughout the period of delay. The Court found the delay excessive and inadequately explained, noting prolonged departmental inaction after preparation of the draft appeal and a casual, leisurely approach to prosecution of the matter. Official commitments and election duty were held insufficient to excuse the lapse, and authorities cited by the appellant were distinguished on their facts. The delay was therefore not condoned, the condonation applications failed, and the appeals were dismissed. Case-Laws VAT and Sales Tax Tue, 09 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448368