Maharashtra State Tax Tribunal

[Vasudev Mehta]

Respected Sir

We had filed an appeal in Maharashtra State Tax Tribunal. The date of order of commissioner Appeals was 31.03.2021. However it was received by us on 19.03.2025 and we filed an appeal on 25.03.2025. A defect memo was issued that no condonation application was filed. We replied that we have made the appeal on time. However, registrar summarily rejected the appeals without providing any opportunity of heard. Can we file restoration application against the same by filing delay condonation and will we get a hearing for restoration>

AI Summary

Delay condonation: seek restoration with proof of late communication and request a hearing to enforce right to be heard.
The Tribunal summarily rejected an appeal for absence of a condonation application though the appellant claims timely filing measured from delayed communication of the Commissioner (Appeals) order; restoration plus delay condonation must be filed with clear explanations, documentary proof of late receipt, and a request for an oral hearing invoking principles of natural justice to seek reinstatement; alternative remedies include approaching the first appellate authority or challenging procedural denial by writ.