https://www.taxtmi.com/caselaws?id=388324 The Court dismissed the Petitioner's appeal revival petition as the Petitioner failed to follow the proper legal procedure by directly approaching the Court without first applying to the Tribunal. The Court highlighted the need for parties to seek relief through the appropriate channels and emphasized that the Tribunal should have the opportunity to consider any application for restoration of the appeal. The Court clarified that it had not examined the merits of the case and stated that it is the Tribunal's prerogative to decide on such matters. en-us Fri, 28 Jun 2019 00:00:00 +0530 Wed, 13 Nov 2019 10:07:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388324 The Court dismissed the Petitioner's appeal revival petition as the Petitioner failed to follow the proper legal procedure by directly approaching the Court without first applying to the Tribunal. The Court highlighted the need for parties to seek relief through the appropriate channels and emphasized that the Tribunal should have the opportunity to consider any application for restoration of the appeal. The Court clarified that it had not examined the merits of the case and stated that it is the Tribunal's prerogative to decide on such matters. Case-Laws Customs Fri, 28 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388324