https://www.taxtmi.com/caselaws?id=794092 An inordinate delay in filing an appeal requires a cogent explanation covering the entire period, and liberal condonation principles cannot cure negligence, inaction, or lack of diligence. General claims of illness, later knowledge of the dispute, and financial constraints were rejected because they were unsupported by convincing material, and the applicant company failed to explain prolonged inaction for the relevant period. No sufficient cause was therefore shown for condonation of delay, the delay application was rejected, and the appeal remained barred by limitation. en-us Mon, 22 Jun 2026 00:00:00 +0530 Tue, 30 Jun 2026 07:22:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794092 An inordinate delay in filing an appeal requires a cogent explanation covering the entire period, and liberal condonation principles cannot cure negligence, inaction, or lack of diligence. General claims of illness, later knowledge of the dispute, and financial constraints were rejected because they were unsupported by convincing material, and the applicant company failed to explain prolonged inaction for the relevant period. No sufficient cause was therefore shown for condonation of delay, the delay application was rejected, and the appeal remained barred by limitation. Case-Laws Service Tax Mon, 22 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794092