https://www.taxtmi.com/caselaws?id=308543 The Tribunal upheld the Adjudicating Authority's decision to restore the main petition and condone the delay of 27 days in filing the restoration application. It was held that the Authority's exercise of discretion in condoning the delay and restoring the petition was justified, leading to the dismissal of the appeal. The Tribunal affirmed the Authority's jurisdiction in deciding on the restoration application and found no grounds to interfere with the judgment, rejecting the appellant's request for citation of judgments post-appeal dismissal. en-us Thu, 23 Dec 2021 00:00:00 +0530 Mon, 03 Jul 2023 20:51:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308543 The Tribunal upheld the Adjudicating Authority's decision to restore the main petition and condone the delay of 27 days in filing the restoration application. It was held that the Authority's exercise of discretion in condoning the delay and restoring the petition was justified, leading to the dismissal of the appeal. The Tribunal affirmed the Authority's jurisdiction in deciding on the restoration application and found no grounds to interfere with the judgment, rejecting the appellant's request for citation of judgments post-appeal dismissal. Case-Laws Insolvency and Bankruptcy Thu, 23 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308543