https://www.taxtmi.com/caselaws?id=470622 A reasonable, affidavit-supported bona fide misunderstanding about the need to appeal may constitute sufficient cause for condoning filing delay where the licence-cancellation direction was not implemented and operations continued. Compliance with the statutory pre-deposit requirement stays operation of the impugned order pending disposal of the appeal, making a separate stay application unnecessary and infructuous. The delay was condoned, while the appeal was left for determination on merits. en-us Mon, 21 Aug 2023 00:00:00 +0530 Sat, 01 Aug 2026 13:49:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470622 A reasonable, affidavit-supported bona fide misunderstanding about the need to appeal may constitute sufficient cause for condoning filing delay where the licence-cancellation direction was not implemented and operations continued. Compliance with the statutory pre-deposit requirement stays operation of the impugned order pending disposal of the appeal, making a separate stay application unnecessary and infructuous. The delay was condoned, while the appeal was left for determination on merits. Case-Laws Customs Mon, 21 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470622