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        Case ID :

        2009 (4) TMI 102 - HC - Service Tax

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        Petitioners Granted Appeal Restoration upon Deposit Compliance. Failure to Comply May Lead to Dismissal. The High Court allowed the petitioners to prosecute their appeal, which was dismissed for failure to deposit the required amount. The petitioners were ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Petitioners Granted Appeal Restoration upon Deposit Compliance. Failure to Comply May Lead to Dismissal.

                                The High Court allowed the petitioners to prosecute their appeal, which was dismissed for failure to deposit the required amount. The petitioners were directed to deposit an additional Rs. 15 lakhs within four weeks. Upon compliance, previous dismissal orders were set aside, and the appeal was restored for the Tribunal to hear on merits. Failure to comply would lead to dismissal of the appeal.




                                Issues:
                                Restoration of appeal dismissed for failure to deposit amount as directed by Tribunal.

                                Analysis:
                                The petitioners approached the High Court seeking relief for the restoration of their appeal, which was dismissed due to their failure to deposit the required amount as directed by the Tribunal. The original order dismissing the appeal was made on 12-5-1999. A subsequent petition challenging this order was dismissed on 18-1-2000, and the appeal itself was dismissed on 23-3-2000. It was revealed that a writ petition was filed before the Court challenging the order, but it was withdrawn with liberty to apply before the Tribunal. Following the dismissal of this application, the present petition was filed.

                                The learned counsel representing the petitioners argued that the appeal was dismissed due to their inability to deposit the required amount. It was stated that the petitioners had since deposited an amount of Rs. 47.5 lakhs, although the petition initially mentioned a deposit of Rs. 32.50 lakhs by January 2009, with the balance amount paid subsequently. Despite the significant delay, the Court considered the circumstances, noting that the appellants were unable to pursue the appeal due to financial constraints. Consequently, the Court decided to allow the petitioners to prosecute the appeal under certain conditions.

                                The Court ordered the petitioners to deposit an additional amount of Rs. 15 lakhs with the respondents within four weeks. Upon such deposit, the previous orders dated 23-3-2000 and 6-8-2007 were set aside, and the appeal was to be restored for the Tribunal to hear the matter on its merits. However, non-compliance with this condition would result in the appeal being dismissed. With these directions and observations, the writ petition was disposed of by the Court.
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                                ActsIncome Tax
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