https://www.taxtmi.com/caselaws?id=460415 Delay of 453 days in filing a second appeal required a cogent, credible and satisfactory explanation showing sufficient cause. The reasons offered-election duty, shortage of manpower, and departmental delay-were found vague, inadequate and unjustifiable, and the specific factual objection to the election-duty claim was not properly considered. The Tribunal had erred in taking a lenient view without testing whether sufficient cause was actually made out. The delay was not liable to be condoned, and the condonation order was set aside in favour of the petitioner. en-us Fri, 19 May 2023 00:00:00 +0530 Thu, 23 Jan 2025 19:45:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460415 Delay of 453 days in filing a second appeal required a cogent, credible and satisfactory explanation showing sufficient cause. The reasons offered-election duty, shortage of manpower, and departmental delay-were found vague, inadequate and unjustifiable, and the specific factual objection to the election-duty claim was not properly considered. The Tribunal had erred in taking a lenient view without testing whether sufficient cause was actually made out. The delay was not liable to be condoned, and the condonation order was set aside in favour of the petitioner. Case-Laws VAT / Sales Tax Fri, 19 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460415