https://www.taxtmi.com/caselaws?id=787672 Inordinate delay in filing a sales tax revision petition requires a credible, continuous explanation for the entire period. An affidavit that leaves long unexplained gaps, including more than one year after receipt of the impugned order and another extended gap after an alleged change of Law Officers, does not satisfy the standard for condonation. Routine file movement is not a sufficient ground for such delay. The condonation application was rejected and the delay was not condoned. en-us Mon, 09 Feb 2026 00:00:00 +0530 Wed, 11 Mar 2026 08:17:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787672 Inordinate delay in filing a sales tax revision petition requires a credible, continuous explanation for the entire period. An affidavit that leaves long unexplained gaps, including more than one year after receipt of the impugned order and another extended gap after an alleged change of Law Officers, does not satisfy the standard for condonation. Routine file movement is not a sufficient ground for such delay. The condonation application was rejected and the delay was not condoned. Case-Laws VAT / Sales Tax Mon, 09 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787672