Tribunal rejects Revenue's appeal restoration due to lack of COD clearance for tax disputes over Rs. 5.00 lakhs

The Tribunal dismissed the Revenue's application for restoration of an Appeal due to lack of COD clearance for tax disputes over Rs. 5.00 lakhs, upholding the requirement based on a Supreme Court precedent.

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The Revenue filed an application for restoration of an Appeal dismissed for lack of COD clearance. The Revenue argued that clearance is required for tax disputes over Rs. 5.00 lakhs. Referring to a Supreme Court case, the Tribunal upheld the need for COD clearance and dismissed the Revenue's application.

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