2009 (10) TMI 863

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....esent writ petition challenging the common order passed by the Tamil Nadu Sales Tax Appellate Tribunal in two appeals. Heard Mr. R. Senniappan, the learned counsel for the petitioner. Mr. R. Mahadevan, learned Additional Government Pleader (Tax) takes notice for the respondents. The case of the petitioner is that the Tribunal allowed two appeals filed by the Department in S.T.A. Nos. 33 o....

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....oner is that without production of the copy of the order, the Tribunal may not entertain an application to set aside the ex parte order or for restoration. Though the regulations do not contain an express stipulation that every application for restoration or for setting aside the ex parte order should be accompanied by the original order of the Tribunal, the regulation 9(3) imposes a condition ....

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....becomes significant. The production of the copy of the order is not made a condition precedent for entertaining an application under section 9(2). Therefore, even without a copy of the order of the Tribunal, the petitioner could have approached the Tribunal under regulation 9(2). In normal circumstances, if the petitioner was able to establish that they never had any notice of the appeal at ....

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.... receipt of the applications from the petitioner, the Tribunal shall entertain the same without insisting upon the original order accompanying the applications. However, if the records of the Tribunal discloses that the original order was served on the petitioner, the petitioner shall also file condone delay applications. If the records of the Tribunal do not show the service of the copy of the or....