https://www.taxtmi.com/caselaws?id=791724 Delay of 782 days in filing an appeal was held not to be condonable because the explanations offered were vague and unsupported by cogent evidence. The stated reasons, including health issues of a director, resignation of personnel, and operational disruption, were treated as showing a lack of due diligence and negligence. Although condonation is considered on a liberal and pragmatic basis, the applicant must still give a reasonable and sufficient explanation, and substantial delay also requires attention to prejudice and the applicant's conduct. The condonation application was dismissed. en-us Fri, 13 Mar 2026 00:00:00 +0530 Sat, 16 May 2026 09:09:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791724 Delay of 782 days in filing an appeal was held not to be condonable because the explanations offered were vague and unsupported by cogent evidence. The stated reasons, including health issues of a director, resignation of personnel, and operational disruption, were treated as showing a lack of due diligence and negligence. Although condonation is considered on a liberal and pragmatic basis, the applicant must still give a reasonable and sufficient explanation, and substantial delay also requires attention to prejudice and the applicant's conduct. The condonation application was dismissed. Case-Laws Service Tax Fri, 13 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791724