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    <title>2023 (9) TMI 448 - SC Order</title>
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    <description>The Supreme Court allowed the appeal, setting aside the decisions of the High Court and the appellate authority. The appellant was granted the opportunity to restore the appeal before the Joint Commissioner of Appeals to be heard on its merits. Both parties were directed to appear before the appellate authority for further proceedings in accordance with the law. The appellant was also given liberty to seek interim relief, and the appeal was allowed with no costs awarded.</description>
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      <description>The Supreme Court allowed the appeal, setting aside the decisions of the High Court and the appellate authority. The appellant was granted the opportunity to restore the appeal before the Joint Commissioner of Appeals to be heard on its merits. Both parties were directed to appear before the appellate authority for further proceedings in accordance with the law. The appellant was also given liberty to seek interim relief, and the appeal was allowed with no costs awarded.</description>
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