1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>Appeals dismissed for non-compliance with deposit order, restoration possible after High Court decision.</h1> The appeals were dismissed for non-compliance with a deposit order. The appellant sought restoration based on subsequent developments, including an ... Pre-deposit for hearing - Appeal dismissed for non-compliance - Appellant states that stay order was put to challenge before the Hon’ble High Court of Kerala and matter is still pending - Held That:- Dismissal of appeal for non-compliance not brought to notice of the Hon’ble High Court and no order of the Hon’ble High Court given for restoration of appeals - Only direction is no coercive proceedings would be initiated against appellant - Appeal dismissed - Decided against the Appellant. Issues: Appeal dismissal for non-compliance with deposit order, application for restoration of appeal, interim order from High Court, justifiability of restoring appeals.Analysis:1. The appellant was directed to deposit Rs. 1.25 crores as a condition for hearing the appeals, but failed to comply, leading to the dismissal of the appeals for non-compliance. The present application sought restoration of the appeals based on subsequent developments.2. The appellant's consultant argued that the stay order was challenged in the High Court of Kerala, with the matter still pending. Referring to an interim order granting a further two-week period and prohibiting coercive actions, it was acknowledged that the issue remained unresolved in the High Court.3. The Tribunal noted that the appeals were dismissed on 10/03/2014, while the High Court's interim order was issued on 18/06/2014. As the High Court had not addressed the appeal dismissal, the Tribunal found no grounds to restore the appeals at that time. The High Court's order only prevented coercive measures, without addressing the appeal dismissal issue.4. Despite dismissing the current restoration application, the Tribunal allowed the appellant to file fresh applications after the High Court's final decision on the appeals against the Tribunal's stay order. This decision provided the appellant with an opportunity to seek restoration based on subsequent developments in the High Court.
TaxTMI 
TaxTMI 
