Condonation granted on bonafide reasons, unavoidable circumstances & sufficient cause

Himalaya Drug Company Vs Commissioner of Central Tax (Karnataka High Court) Karnataka High Court held that petitioner had made out valid and sufficient ground/cause to condone the delay in preferring the appeal before the appellate Authority. Accordingly, exercising power under Article 226 of the Constitution of India the condonation of delay was granted. Facts- It is alleged that vide the impugned order, the Appellate Authority declined to condone the delay in preferring the appeal and accordingly, dismissed the appeal as barred by limitation. It is contended that the inability and omission o...