Moratorium on proceedings renders appeals not maintainable and allows restoration once the restriction is lifted.

A moratorium ordered by the Supreme Court barred the institution of proceedings and extended to existing proceedings and enforcement of orders, so appeals filed during the moratorium were treated as not maintainable and dismissed in limine. The Tribunal granted liberty to the assessees and the department to seek restoration of the appeals once the moratorium is lifted or if circumstances otherwise change.

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Outcome: The appeals were dismissed in limine as not maintainable during the moratorium period ordered by the Supreme Court, with liberty to seek restoration upon lifting of the moratorium or change of circumstances.

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