https://www.taxtmi.com/caselaws?id=786507 Petition challenges refusal to condone an eight-month delay in filing an appeal against an assessment imposing interest and penalty. The HC held that active participation in adjudicatory proceedings creates a duty to monitor departmental communications on the statutory portal; an unexplained or inadequately explained prolonged inaction (here eight months) after participation does not ordinarily justify condonation of delay. Because the petitioner offered no satisfactory explanation for the long inaction and had responsibility to verify the portal, the request for condonation and liberty to file the appeal was rejected and the petition dismissed. en-us Tue, 10 Feb 2026 00:00:00 +0530 Fri, 13 Feb 2026 09:18:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786507 Petition challenges refusal to condone an eight-month delay in filing an appeal against an assessment imposing interest and penalty. The HC held that active participation in adjudicatory proceedings creates a duty to monitor departmental communications on the statutory portal; an unexplained or inadequately explained prolonged inaction (here eight months) after participation does not ordinarily justify condonation of delay. Because the petitioner offered no satisfactory explanation for the long inaction and had responsibility to verify the portal, the request for condonation and liberty to file the appeal was rejected and the petition dismissed. Case-Laws GST Tue, 10 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786507