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TMI Blog2019 (1) TMI 920X X X X Extracts X X X X X X X X Extracts X X X X ..... t based on factual aspect but the grounds submitted by the applicant for filing of appeal at a belated stage that introduction of GST regime had kept busy the corporate world for a considerable time - Further having regard to the fact that the authorised signatory was sick and medical certificate is filed to that effect, it is considered that cause of delay was "reasonable" for which delay is cond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed medical certificate and his own application for leave. 2. Ld. AR for the respondent department objected to the petition on the ground that delay in filing was 206 days and not 110 days as claimed by the appellant. He also pointed out that the medical certificate issued by Dr. A.B. Prajapati of Sai Clinic reveals that the applicant was fit to resume duty on 23.04.2018 but appeal was filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pitted against each other cause of substantial justice deserves to be preferred for the other side cannot claim to have vested right in injustice being done because of a deliberate delay and since appellant has a good case on merit, which it likely to succeed and this Tribunal is also empowered to condone the delay, he prayed for lenient consideration of the COD application. 4. In response to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al aspect but the grounds submitted by the applicant for filing of appeal at a belated stage that introduction of GST regime had kept busy the corporate world for a considerable time. Further having regard to the fact that the authorised signatory was sick and medical certificate is filed to that effect, I am of the considered view that cause of delay was reasonable for which delay is condonable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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