https://www.taxtmi.com/caselaws?id=794034 Delay in filing a tax appeal was explained by the chronology of internal approvals and inter-departmental processing, supported by affidavits, and was not treated as intentional. The text states that refusing condonation would have prevented consideration of the substantive tax issue concerning the applicable rate on fungicides, pesticides, herbicides and weedicides. On that basis, substantial justice was treated as the governing consideration and the 496-day delay was condoned. en-us Thu, 11 Jun 2026 00:00:00 +0530 Mon, 29 Jun 2026 09:28:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794034 Delay in filing a tax appeal was explained by the chronology of internal approvals and inter-departmental processing, supported by affidavits, and was not treated as intentional. The text states that refusing condonation would have prevented consideration of the substantive tax issue concerning the applicable rate on fungicides, pesticides, herbicides and weedicides. On that basis, substantial justice was treated as the governing consideration and the 496-day delay was condoned. Case-Laws VAT / Sales Tax Thu, 11 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794034