https://www.taxtmi.com/caselaws?id=771486 The SC examined the condonation of delay in filing an appeal, focusing on an 824-day delay beyond the Covid-19 limitation exclusion period. Despite the pandemic-related limitation orders, the Tribunal rejected the appellant's explanation as insufficient and non-credible. The appeal was dismissed, emphasizing that delay explanations must cover the entire period and demonstrate due diligence, even during extraordinary circumstances. en-us Fri, 23 May 2025 00:00:00 +0530 Tue, 27 May 2025 08:32:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771486 The SC examined the condonation of delay in filing an appeal, focusing on an 824-day delay beyond the Covid-19 limitation exclusion period. Despite the pandemic-related limitation orders, the Tribunal rejected the appellant's explanation as insufficient and non-credible. The appeal was dismissed, emphasizing that delay explanations must cover the entire period and demonstrate due diligence, even during extraordinary circumstances. Case-Laws Service Tax Fri, 23 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771486