https://www.taxtmi.com/caselaws?id=423322 Restoration applications filed after substantial delay were rejected where the applicant failed to show sufficient cause for non-appearance. The record showed prior participation in the proceedings, awareness of the appeal, no timely intimation of change of address or closure of premises, and no bona fide effort to track the case for several years. The explanation of later knowledge of the final order and reliance on the Covid-19 period was held insufficient, and the fact that the final order had already been acted upon further weighed against restoration. On those facts, the applications were held not maintainable and were dismissed. en-us Fri, 20 May 2022 00:00:00 +0530 Sat, 04 Jun 2022 13:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423322 Restoration applications filed after substantial delay were rejected where the applicant failed to show sufficient cause for non-appearance. The record showed prior participation in the proceedings, awareness of the appeal, no timely intimation of change of address or closure of premises, and no bona fide effort to track the case for several years. The explanation of later knowledge of the final order and reliance on the Covid-19 period was held insufficient, and the fact that the final order had already been acted upon further weighed against restoration. On those facts, the applications were held not maintainable and were dismissed. Case-Laws Service Tax Fri, 20 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423322