https://www.taxtmi.com/caselaws?id=158582 A restoration application for a revision petition dismissed for default cannot be filed at any indefinite time merely because the governing proviso uses the word "afterwards". Where no specific limitation period is prescribed, the applicant must move the Tribunal within a reasonable time and also show sufficient cause for non-appearance when the matter was called on for hearing. The Tribunal may examine both requirements, and refusal to restore is justified if the petition itself is delayed beyond a reasonable period. On the facts noted, the applicant failed to discharge that burden, so the refusal to restore the revision petition was upheld. en-us Fri, 17 Feb 1995 00:00:00 +0530 Thu, 31 Oct 2013 15:41:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158582 A restoration application for a revision petition dismissed for default cannot be filed at any indefinite time merely because the governing proviso uses the word "afterwards". Where no specific limitation period is prescribed, the applicant must move the Tribunal within a reasonable time and also show sufficient cause for non-appearance when the matter was called on for hearing. The Tribunal may examine both requirements, and refusal to restore is justified if the petition itself is delayed beyond a reasonable period. On the facts noted, the applicant failed to discharge that burden, so the refusal to restore the revision petition was upheld. Case-Laws VAT and Sales Tax Fri, 17 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158582