https://www.taxtmi.com/caselaws?id=787329 Petitioners may file revival/restoration applications for statutory appeals within a prescribed short period; while Special Leave Petitions remain pending, appellate authorities and the Department are restrained from raising delay/limitation or pre deposit objections when considering those restoration applications. Petitioners are entitled to seek refunds of cash payments and excess recoveries by appropriate applications to the competent forum. Respondents must file an affidavit setting out the instructions for interpreting the identified provisions and related circulars and notification. Respondents may also apply for restoration without facing limitation objections at the appellate stage. en-us Tue, 25 Nov 2025 00:00:00 +0530 Mon, 02 Mar 2026 08:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787329 Petitioners may file revival/restoration applications for statutory appeals within a prescribed short period; while Special Leave Petitions remain pending, appellate authorities and the Department are restrained from raising delay/limitation or pre deposit objections when considering those restoration applications. Petitioners are entitled to seek refunds of cash payments and excess recoveries by appropriate applications to the competent forum. Respondents must file an affidavit setting out the instructions for interpreting the identified provisions and related circulars and notification. Respondents may also apply for restoration without facing limitation objections at the appellate stage. Case-Laws GST Tue, 25 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787329