Restoration of ex parte order under tribunal regulations can proceed without the original order if service is unproven.

An application under Regulation 9(2) to set aside an ex parte order or seek restoration was held maintainable even without enclosing the original order. Limitation under Regulation 9(3) was treated as running from communication of the order, so where Tribunal records do not show service, time does not begin to run and the restoration application can be entertained without a condone-delay petition. If the records do show service, delay condonation becomes necessary. The petitioner was directed to pursue the statutory restoration remedy before the Tribunal, which was to decide the delay issue by reference to service of the order.

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Issues: Whether an application to set aside an ex parte order or seek restoration under Regulation 9(2) of the Tamil Nadu Sales Tax Appellate Tribunal Regulations could be entertained without enclosing the original order, and how limitation under Regulation 9(3) was to be reckoned where service of the order was disputed or not shown.

Analysis: The remedy under Regulation 9(2) was held to be available even without producing the original order. The requirement of the original order was treated as relevant only when the date of communication of the order was in dispute, because limitation under Regulation 9(3) depends on communication of the order. If the Tribunal's records do not show service of the order, limitation does not begin to run, and an application for setting aside the ex parte order can be entertained without a condone-delay petition. If the records show service, a delay condonation application would be necessary. The petitioner was therefore directed to pursue the statutory restoration remedy before the Tribunal.

Conclusion: The petitioner was permitted to file applications under Regulation 9(2), and the Tribunal was directed to entertain them without insisting on the original order. The question of delay was left to be decided according to whether the Tribunal's records showed service of the order.

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