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    <title>Relief denied; petitioner must file appeal under Section 112 within Tribunal&#039;s specified window and deposit 10% penalty</title>
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    <description>The HC refused relief and dismissed the writ by declining to interfere with the appellate authority&#039;s order, relegating the anonymized petitioner to avail the statutory remedy of appeal under Section 112 before the Appellate Tribunal within the window specified by the Tribunal&#039;s order (appeals from orders dated 26.08.2025 to be filed on or after 01.02.2026 and not later than 30.06.2026). The court directed that the petitioner shall make a pre-deposit of 10% of the penalty within eight weeks; upon such deposit no coercive action shall be taken pending the Tribunal&#039;s determination. The disposal was without adjudication on merits and granted liberty to file the appeal in accordance with the prescribed timeline.</description>
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    <pubDate>Fri, 07 Nov 2025 08:37:27 +0530</pubDate>
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      <title>Relief denied; petitioner must file appeal under Section 112 within Tribunal&#039;s specified window and deposit 10% penalty</title>
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      <description>The HC refused relief and dismissed the writ by declining to interfere with the appellate authority&#039;s order, relegating the anonymized petitioner to avail the statutory remedy of appeal under Section 112 before the Appellate Tribunal within the window specified by the Tribunal&#039;s order (appeals from orders dated 26.08.2025 to be filed on or after 01.02.2026 and not later than 30.06.2026). The court directed that the petitioner shall make a pre-deposit of 10% of the penalty within eight weeks; upon such deposit no coercive action shall be taken pending the Tribunal&#039;s determination. The disposal was without adjudication on merits and granted liberty to file the appeal in accordance with the prescribed timeline.</description>
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