https://www.taxtmi.com/caselaws?id=765027 Delay of 179 days in filing the appeal was not condoned under Section 5 of the Limitation Act because the affidavit failed to explain the long gap before seeking legal opinion and did not satisfactorily account for the further delay after the opinion and permissions were obtained. The chronology disclosed prolonged inaction and unexplained intervals, so the reasons advanced were not treated as sufficient cause. The application for condonation was rejected, and the appeal was dismissed. en-us Fri, 03 Jan 2025 00:00:00 +0530 Fri, 24 Jan 2025 08:44:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765027 Delay of 179 days in filing the appeal was not condoned under Section 5 of the Limitation Act because the affidavit failed to explain the long gap before seeking legal opinion and did not satisfactorily account for the further delay after the opinion and permissions were obtained. The chronology disclosed prolonged inaction and unexplained intervals, so the reasons advanced were not treated as sufficient cause. The application for condonation was rejected, and the appeal was dismissed. Case-Laws VAT / Sales Tax Fri, 03 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765027