https://www.taxtmi.com/caselaws?id=237669 The Gujarat High Court upheld the Tribunal's decision to dismiss the appellant's restoration application in a tax appeal case. The court emphasized the appellant's prolonged non-compliance with predeposit orders and significant delay in depositing the required amount. The Tribunal's reliance on a Delhi High Court judgment was supported, stating that once an interim order merges with a High Court decision, the Tribunal loses authority to restore the appeal. The court highlighted the appellant's delayed compliance and upheld the dismissal of the restoration application, ultimately dismissing the tax appeal and civil application for stay. en-us Wed, 18 Sep 2013 00:00:00 +0530 Sat, 06 Sep 2014 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237669 The Gujarat High Court upheld the Tribunal's decision to dismiss the appellant's restoration application in a tax appeal case. The court emphasized the appellant's prolonged non-compliance with predeposit orders and significant delay in depositing the required amount. The Tribunal's reliance on a Delhi High Court judgment was supported, stating that once an interim order merges with a High Court decision, the Tribunal loses authority to restore the appeal. The court highlighted the appellant's delayed compliance and upheld the dismissal of the restoration application, ultimately dismissing the tax appeal and civil application for stay. Case-Laws Customs Wed, 18 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237669