https://www.taxtmi.com/caselaws?id=347023 The Court allowed restoration of withdrawn appeals under the Amnesty Scheme 2016 after the Tribunal initially disposed of them as withdrawn. The petitioner, having withdrawn appeals to avail Scheme benefits, sought restoration upon denial of such benefits. The Tribunal rejected restoration, citing lack of reservation for revival during withdrawal. The High Court intervened, holding that denial of Scheme benefits made the withdrawal unnecessary and directed restoration of appeals for a decision on merits. This decision ensured the petitioner's right to argue the appeals despite the initial withdrawal being a procedural requirement under the Scheme. en-us Fri, 18 Aug 2017 00:00:00 +0530 Thu, 04 Jan 2018 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347023 The Court allowed restoration of withdrawn appeals under the Amnesty Scheme 2016 after the Tribunal initially disposed of them as withdrawn. The petitioner, having withdrawn appeals to avail Scheme benefits, sought restoration upon denial of such benefits. The Tribunal rejected restoration, citing lack of reservation for revival during withdrawal. The High Court intervened, holding that denial of Scheme benefits made the withdrawal unnecessary and directed restoration of appeals for a decision on merits. This decision ensured the petitioner's right to argue the appeals despite the initial withdrawal being a procedural requirement under the Scheme. Case-Laws VAT and Sales Tax Fri, 18 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347023