https://www.taxtmi.com/caselaws?id=251499 The Court ruled in favor of the petitioners, quashing the impugned orders and ordering the restoration of the applications for condonation of delay, appeals, and stay applications. The Court emphasized deciding cases on merits rather than technical grounds unless there is evidence of deliberate delay or malafide intentions. The Tribunal was directed to consider the applications for condonation of delay and proceed with the appeals and stay applications based on merits and in accordance with the law, upon the petitioner's compliance with depositing a specified amount within a given timeframe. en-us Wed, 25 Jun 2014 00:00:00 +0530 Tue, 13 Jan 2015 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251499 The Court ruled in favor of the petitioners, quashing the impugned orders and ordering the restoration of the applications for condonation of delay, appeals, and stay applications. The Court emphasized deciding cases on merits rather than technical grounds unless there is evidence of deliberate delay or malafide intentions. The Tribunal was directed to consider the applications for condonation of delay and proceed with the appeals and stay applications based on merits and in accordance with the law, upon the petitioner's compliance with depositing a specified amount within a given timeframe. Case-Laws Customs Wed, 25 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251499