https://www.taxtmi.com/caselaws?id=460362 Delay in filing an appeal may be condoned where the explanation shows serious medical incapacity and recovery-related inability to act, rather than deliberate inaction. The petitioner supported the delay with material showing coronary artery bypass grafting surgery, prolonged hospitalisation, and time needed to resume normal business activities. On that basis, the Court treated the delay as arising from circumstances beyond the petitioner's control and used its writ jurisdiction to restore the appeal for consideration on merits. en-us Fri, 05 May 2023 00:00:00 +0530 Wed, 16 Apr 2025 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460362 Delay in filing an appeal may be condoned where the explanation shows serious medical incapacity and recovery-related inability to act, rather than deliberate inaction. The petitioner supported the delay with material showing coronary artery bypass grafting surgery, prolonged hospitalisation, and time needed to resume normal business activities. On that basis, the Court treated the delay as arising from circumstances beyond the petitioner's control and used its writ jurisdiction to restore the appeal for consideration on merits. Case-Laws GST Fri, 05 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460362