https://www.taxtmi.com/caselaws?id=237499 The Gujarat High Court allowed the Civil Application, condoning a 425-day delay in filing the restoration application after the dismissal of the main Tax Appeal due to a procedural office objection. The delay was deemed unintentional and attributed to inadvertence, as the appellant mistakenly believed the objection had been addressed. The court acknowledged the dismissal solely resulted from the failure to address the office objection, without substantive consideration of the case. Consequently, the court permitted the restoration application and directed further proceedings for Tax Appeal No. 2579 of 2010. en-us Mon, 09 Jul 2012 00:00:00 +0530 Mon, 30 Sep 2013 06:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237499 The Gujarat High Court allowed the Civil Application, condoning a 425-day delay in filing the restoration application after the dismissal of the main Tax Appeal due to a procedural office objection. The delay was deemed unintentional and attributed to inadvertence, as the appellant mistakenly believed the objection had been addressed. The court acknowledged the dismissal solely resulted from the failure to address the office objection, without substantive consideration of the case. Consequently, the court permitted the restoration application and directed further proceedings for Tax Appeal No. 2579 of 2010. Case-Laws Central Excise Mon, 09 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237499