ST : Condonation can be allowed only if there is sufficient cause for
delay and party had exercised due care and attention to avoid delay;
explanation that delay was caused due to administrative mechanism of
Government is not satisfactory so as to warrant condonation of delay of
more than 3 years
[2013] 32 taxmann.com 206 (Gujarat)
HIGH COURT OF GUJARAT
State of Gujarat
v.
Sonia Industries