2020 (6) TMI 386

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.... Ms. Pooja Talwar, learned counsel for the petitioner and Sri B.K. Pandey, learned Standing Counsel for the respondents. The petitioner has preferred the instant petition under Article 226 of the Constitution challenging the penalty order dated 18.12.2017, the appellate order dated 6.1.2018 and also for a direction to the respondent authorities to refund the full amount of security deposited by....

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....the Gazette of India dated 3rd December, 2019 stipulating that in such a situation, the three months' period shall be considered to be the date on which the President or the State President, as the case may be, of the Appellate Tribunal after its constitution under Section 109, enters office. It is urged that in such circumstances, the petitioner can wait and avail the remedy of filing appeal ....