https://www.taxtmi.com/caselaws?id=751633 Where a tax appeal has been dismissed for default and a restoration application remains pending, the writ court may grant interim protection to preserve an effective hearing on restoration and, if restored, on the appeal itself. Here, the High Court directed the appellate tribunal to decide the restoration application within six weeks and stayed recovery proceedings for the interim period, subject to the assessee depositing 25% of the disputed amount within the stipulated time. The relief was moulded to balance expeditious consideration of the restoration request with protection of revenue interests, so that coercive steps would not proceed before the restoration issue was decided. en-us Thu, 04 Apr 2024 00:00:00 +0530 Thu, 09 May 2024 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751633 Where a tax appeal has been dismissed for default and a restoration application remains pending, the writ court may grant interim protection to preserve an effective hearing on restoration and, if restored, on the appeal itself. Here, the High Court directed the appellate tribunal to decide the restoration application within six weeks and stayed recovery proceedings for the interim period, subject to the assessee depositing 25% of the disputed amount within the stipulated time. The relief was moulded to balance expeditious consideration of the restoration request with protection of revenue interests, so that coercive steps would not proceed before the restoration issue was decided. Case-Laws VAT and Sales Tax Thu, 04 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751633