https://www.taxtmi.com/forum/issue?id=119807 An appeal delayed by 29 days was dismissed because no condonation application was filed even though the delay was within the statutory condonable period. The key legal principle is that minor, inadvertent delays-including those caused by a consultant's mistake-should be considered for condonation so that disputes are decided on merits rather than by technical dismissal. Remedies include seeking review or higher appellate intervention, advancing the consultant error explanation, showing absence of mala fides or prejudice, and relying on precedents favouring substance over form. en-us Wed, 02 Apr 2025 23:17:34 +0530 Thu, 03 Apr 2025 13:16:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119807 An appeal delayed by 29 days was dismissed because no condonation application was filed even though the delay was within the statutory condonable period. The key legal principle is that minor, inadvertent delays-including those caused by a consultant's mistake-should be considered for condonation so that disputes are decided on merits rather than by technical dismissal. Remedies include seeking review or higher appellate intervention, advancing the consultant error explanation, showing absence of mala fides or prejudice, and relying on precedents favouring substance over form. Discussion-Forum Service Tax Wed, 02 Apr 2025 23:17:34 +0530 https://www.taxtmi.com/forum/issue?id=119807