https://www.taxtmi.com/caselaws?id=765139 Condonation of a 205-day delay in filing revision requires a satisfactory day-to-day explanation and proof of sufficient cause; a vague reference to departmental engagement in other GST matters is inadequate where it does not cover the entire period of delay. The court reiterated that condonation is a discretionary relief available only on a reasonable, bona fide, and convincing explanation, and limitation cannot be diluted on equitable grounds alone. On the facts, the supporting material was not properly placed at the earliest stage and the explanation failed to justify the full delay, so the delay was not condoned and the revision was held not maintainable. en-us Wed, 22 Jan 2025 00:00:00 +0530 Thu, 23 Jan 2025 14:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765139 Condonation of a 205-day delay in filing revision requires a satisfactory day-to-day explanation and proof of sufficient cause; a vague reference to departmental engagement in other GST matters is inadequate where it does not cover the entire period of delay. The court reiterated that condonation is a discretionary relief available only on a reasonable, bona fide, and convincing explanation, and limitation cannot be diluted on equitable grounds alone. On the facts, the supporting material was not properly placed at the earliest stage and the explanation failed to justify the full delay, so the delay was not condoned and the revision was held not maintainable. Case-Laws VAT / Sales Tax Wed, 22 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765139