https://www.taxtmi.com/caselaws?id=164589 An application under Regulation 9(2) to set aside an ex parte order or seek restoration was held maintainable even without enclosing the original order. Limitation under Regulation 9(3) was treated as running from communication of the order, so where Tribunal records do not show service, time does not begin to run and the restoration application can be entertained without a condone-delay petition. If the records do show service, delay condonation becomes necessary. The petitioner was directed to pursue the statutory restoration remedy before the Tribunal, which was to decide the delay issue by reference to service of the order. en-us Wed, 07 Oct 2009 00:00:00 +0530 Mon, 28 Apr 2014 10:17:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164589 An application under Regulation 9(2) to set aside an ex parte order or seek restoration was held maintainable even without enclosing the original order. Limitation under Regulation 9(3) was treated as running from communication of the order, so where Tribunal records do not show service, time does not begin to run and the restoration application can be entertained without a condone-delay petition. If the records do show service, delay condonation becomes necessary. The petitioner was directed to pursue the statutory restoration remedy before the Tribunal, which was to decide the delay issue by reference to service of the order. Case-Laws VAT and Sales Tax Wed, 07 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164589