Stay of recovery pending appellate merits hearing where a dismissed appeal must first be restored and then decided in accordance with law

Enforcement of the Collector's recovery is stayed until the Appellate Tribunal disposes of the appeal on merits and in accordance with law. If the appeal was dismissed in default, the Tribunal must first decide the restoration application; if restoration has not yet been allowed, it must restore the appeal to its original number and then hear it on merits. The operative effect is to ensure that procedural default does not prevent substantive appellate adjudication and that recovery does not prejudice the pending appeal.

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Outcome: The writ petition was disposed of with directions relating to restoration of the appeal before the appellate tribunal and stay of recovery of the adjudged amount until disposal of the appeal on merits.

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