https://www.taxtmi.com/caselaws?id=448715 Condonation of a 1365-day delay in filing a revenue appeal was upheld because the explanation was found satisfactory on the facts, including staff shortage, election duties, absence of the concerned official, and the COVID-19 period. The period affected by COVID-19 was treated as excluded for limitation purposes, and the election-related delay was accepted as reasonably connected to administrative circumstances. The Tribunal's view was treated as a proper exercise of discretion on sufficient cause, and revisional interference was unwarranted absent arbitrariness, perversity, or untenable reasoning. The challenge to condonation therefore failed, and the appeal was to be decided expeditiously. en-us Thu, 25 Jan 2024 00:00:00 +0530 Mon, 29 Jan 2024 07:51:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448715 Condonation of a 1365-day delay in filing a revenue appeal was upheld because the explanation was found satisfactory on the facts, including staff shortage, election duties, absence of the concerned official, and the COVID-19 period. The period affected by COVID-19 was treated as excluded for limitation purposes, and the election-related delay was accepted as reasonably connected to administrative circumstances. The Tribunal's view was treated as a proper exercise of discretion on sufficient cause, and revisional interference was unwarranted absent arbitrariness, perversity, or untenable reasoning. The challenge to condonation therefore failed, and the appeal was to be decided expeditiously. Case-Laws VAT and Sales Tax Thu, 25 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448715