TaxTMI 
TaxTMI 
2025 (2) TMI 1992
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....hat despite service of a communication by the Registry of the Tribunal on the appellant to make the statutory pre-deposit, neither the deposit was made nor the appellant or learned Chartered Accountant appearing for the appellant appeared on 16.09.2019 or on 07.11.2019 when the appeal was listed. 2. The order passed by the Tribunal is reproduced below :- "The appeal was filed in the Registry on 25 July, 2019. As there were certain defects including the defect relating to non-compliance of the mandatory requirement of pre-deposit, a communication dated 29 July, 2019 was sent to the appellant and the learned Chartered Accountant by registered post with acknowledgement due requiring them to remove the defects. The track consignment....
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....05.08.2024 with a prayer that the appeal may be restored to its original number. 4. Paragraphs 1 to 7 of the application merely relate to the order dated 29.03.2019 that was passed by the Commissioner (Appeals) against which order the appeal was filed before the Tribunal on 25.07.2019. 5. Paragraphs 8 to 11 of the application are reproduced below:- "8. Since, the said appeal was filed in the month of July, 2019 when the Finance Act, 1994 was repealed and the Central/State Goods & Services Tax Act, 2017 was enacted. In the meantime, the Service Tax password of Service Tax Portal was expired and the Applicants were not able to make predeposit. Therefore, looking to the limitation appeal was filed without pre-deposit of Rs. 33,6....
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....vid proper handing over of the files could not take place (copy of relieving letter is enclosed). (iv) Further, the applicants were not aware of the dismissal order passed during that period due to Covid and change in management. It only came to our knowledge after an update or enquiry was made by the Department against the said case through their letter dated 04.07.2024 (copy enclosed). 11. Whereas, the applicants are now able to deposit Rs. 33,624/- against pre-deposit for filing of appeal (copy of challan is enclosed). Therefore, please restore the application for the sake of justice as the applicants have removed the defect by depositing Rs. 33,624/- against the predeposit". (emphasis supplied) 6. It clearly tran....
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....y the Tribunal on 07.11.2019. 8. It is after a period of almost five years that this application was filed by the appellant alleging that they became aware of the dismissal of the appeal only after they received the recovery notice dated 04.07.2024 sent by the Superintendent of the Department. 9. The appellant has been absolutely negligent in this case. A litigant who files an appeal without making a pre-deposit cannot be permitted to urge that he would not make any queries regarding the defective appeal filed before the Tribunal and would only approach the Tribunal when a recovery notice is received from the department. 10. What has been stated in paragraph 10 of the application will not help the appellant because the appeal had a....