https://www.taxtmi.com/caselaws?id=248823 A restoration application against dismissal of an appeal for non-prosecution must be moved within a reasonable period, ordinarily treated as three months from the date of dismissal. Where the application is filed after a long delay and the applicant fails to show sufficient cause for the delay, restoration is not sustainable. The Tribunal also noted that an authority cited by the applicant was inapplicable on the facts. The practical effect is that unexplained delay can defeat restoration even where no specific limitation period is expressly prescribed. en-us Thu, 01 Aug 2013 00:00:00 +0530 Wed, 25 Jun 2014 18:14:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248823 A restoration application against dismissal of an appeal for non-prosecution must be moved within a reasonable period, ordinarily treated as three months from the date of dismissal. Where the application is filed after a long delay and the applicant fails to show sufficient cause for the delay, restoration is not sustainable. The Tribunal also noted that an authority cited by the applicant was inapplicable on the facts. The practical effect is that unexplained delay can defeat restoration even where no specific limitation period is expressly prescribed. Case-Laws Service Tax Thu, 01 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248823