https://www.taxtmi.com/caselaws?id=785079 Dismissal of appeal for delay is examined through the sufficiency of reasons for not filing timely; the appellate authority found the petitioners explanations inadequate, particularly noting prior knowledge of notices and that reliance on an upload to an "Additional Notices and Orders" tab did not establish sufficient cause, resulting in refusal to condone delay. To avoid denying access to an important forum and to balance equities, the court allowed the petitioners to prefer the appeal subject to being put on terms, enabling re-filing despite initial refusal. en-us Mon, 05 Jan 2026 00:00:00 +0530 Fri, 16 Jan 2026 08:03:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785079 Dismissal of appeal for delay is examined through the sufficiency of reasons for not filing timely; the appellate authority found the petitioners explanations inadequate, particularly noting prior knowledge of notices and that reliance on an upload to an "Additional Notices and Orders" tab did not establish sufficient cause, resulting in refusal to condone delay. To avoid denying access to an important forum and to balance equities, the court allowed the petitioners to prefer the appeal subject to being put on terms, enabling re-filing despite initial refusal. Case-Laws GST Mon, 05 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785079