https://www.taxtmi.com/caselaws?id=769194 Restoration of a long-pending tax appeal should be considered on the facts, with emphasis on deciding the matter on merits rather than rejecting it on technical grounds. The Tribunal was expected to assess whether the non-appearance and request to place Form-F on record justified restoration, and rejection solely because the litigation was pending and the tax demand remained unpaid was insufficient. The proper course was to restore the matter, subject to costs, so the appeal could be heard in accordance with law. The rejection of the restoration application was therefore unsustainable, and restoration of the earlier application in the second appeal was warranted. en-us Fri, 04 Apr 2025 00:00:00 +0530 Mon, 21 Apr 2025 15:37:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769194 Restoration of a long-pending tax appeal should be considered on the facts, with emphasis on deciding the matter on merits rather than rejecting it on technical grounds. The Tribunal was expected to assess whether the non-appearance and request to place Form-F on record justified restoration, and rejection solely because the litigation was pending and the tax demand remained unpaid was insufficient. The proper course was to restore the matter, subject to costs, so the appeal could be heard in accordance with law. The rejection of the restoration application was therefore unsustainable, and restoration of the earlier application in the second appeal was warranted. Case-Laws VAT / Sales Tax Fri, 04 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769194