https://www.taxtmi.com/caselaws?id=799000 Condonation of delay in a statutory appeal was warranted where serious illness of the person responsible for business affairs constituted sufficient cause and was supported by medical material. Compliance with the mandatory pre-deposit requirement before filing reinforced the availability of the appellate remedy. Dismissing the appeal solely as time-barred despite sufficient cause and pre-deposit compliance would be unduly technical and render the statutory remedy illusory. The delay was condoned, the appellate dismissal was quashed, and the appeal was directed to be admitted and decided on merits. en-us Fri, 11 Sep 2026 00:00:00 +0530 Tue, 15 Sep 2026 08:31:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799000 Condonation of delay in a statutory appeal was warranted where serious illness of the person responsible for business affairs constituted sufficient cause and was supported by medical material. Compliance with the mandatory pre-deposit requirement before filing reinforced the availability of the appellate remedy. Dismissing the appeal solely as time-barred despite sufficient cause and pre-deposit compliance would be unduly technical and render the statutory remedy illusory. The delay was condoned, the appellate dismissal was quashed, and the appeal was directed to be admitted and decided on merits. Case-Laws GST Fri, 11 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799000