Insufficiency in Medical Evidence for Condonation of 2727-Day Delay in CESTAT Appeal: Madras HC dismisses Petition

The Madras High Court dismissed Vision Holidays' writ petition challenging the CESTAT's decision due to a delay of 2727 days in filing the appeal, citing inadequate medical evidence. Vision Holidays filed the petition against the CESTAT order on 23.02.2016, which should have been appealed by 23.05.2016 under Section 86 of the Finance Act, 1994. \r

The CESTAT rejected their application to condone the delay, citing insufficient explanation despite claims of chronic illness (Sciatica) and COVID-19 impact. The petitioner argued that CESTAT disregarded their reasons, but the court upheld the tribunal's decision, finding no grounds to intervene. Senior counsel for respondents noted the failure to show sufficient cause for the delay.