https://www.taxtmi.com/caselaws?id=468593 Delay in filing a statutory appeal may be condoned where the appellate authority rejects the appeal solely on limitation without recording legally sustainable reasons for refusing condonation. The stated principle is that, absent an express bar excluding the power to condone delay, the matter should proceed to examination on merits when the explanation for delay is accepted and the refusal to condone is unsupported by law. The text further states that the time-bar dismissal was quashed, the appellate order was set aside, and the appeal was restored for decision on merits. en-us Fri, 28 Mar 2025 00:00:00 +0530 Wed, 13 May 2026 21:06:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468593 Delay in filing a statutory appeal may be condoned where the appellate authority rejects the appeal solely on limitation without recording legally sustainable reasons for refusing condonation. The stated principle is that, absent an express bar excluding the power to condone delay, the matter should proceed to examination on merits when the explanation for delay is accepted and the refusal to condone is unsupported by law. The text further states that the time-bar dismissal was quashed, the appellate order was set aside, and the appeal was restored for decision on merits. Case-Laws GST Fri, 28 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468593