https://www.taxtmi.com/caselaws?id=785824 Condonation of delay is denied where the party had an authorised representative/chartered accountant capable of filing the appeal within time, so absence of sufficient cause and negligence or inaction by the party or counsel does not excuse the delay; consequence: application for condonation dismissed and appeal dismissed as time-barred. The note emphasises that liberal construction to advance substantive justice does not extend to permitting relief where counsel's or the party's gross negligence or lack of bona fides caused delay, and that allowing time-barred appeals in such circumstances would amount to misuse of the process of law. en-us Thu, 29 Jan 2026 00:00:00 +0530 Mon, 02 Feb 2026 08:20:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785824 Condonation of delay is denied where the party had an authorised representative/chartered accountant capable of filing the appeal within time, so absence of sufficient cause and negligence or inaction by the party or counsel does not excuse the delay; consequence: application for condonation dismissed and appeal dismissed as time-barred. The note emphasises that liberal construction to advance substantive justice does not extend to permitting relief where counsel's or the party's gross negligence or lack of bona fides caused delay, and that allowing time-barred appeals in such circumstances would amount to misuse of the process of law. Case-Laws Service Tax Thu, 29 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785824