https://www.taxtmi.com/forum/issue?id=119716 High Courts may, under Article 226, condone delay in filing statutory appeals if a sufficient cause is established; the inquiry focuses on the cause rather than the length of delay. Establishing sufficient cause typically requires documentary evidence and may include events such as serious illness or death of an officer, denial of adjournment or personal hearing, or other violations of natural justice. Distinctions between different fiscal statutes (GST versus Income Tax) affect precedential relevance, and locating specific judgments may require party names or precise citations. en-us Thu, 13 Mar 2025 16:40:57 +0530 Tue, 18 Mar 2025 07:13:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119716 High Courts may, under Article 226, condone delay in filing statutory appeals if a sufficient cause is established; the inquiry focuses on the cause rather than the length of delay. Establishing sufficient cause typically requires documentary evidence and may include events such as serious illness or death of an officer, denial of adjournment or personal hearing, or other violations of natural justice. Distinctions between different fiscal statutes (GST versus Income Tax) affect precedential relevance, and locating specific judgments may require party names or precise citations. Discussion-Forum GST Thu, 13 Mar 2025 16:40:57 +0530 https://www.taxtmi.com/forum/issue?id=119716