Department Of Sales Tax Through Joint ... vs & Ors

In the matter of: Department of Sales Tax ...Appellant Through Joint Commissioner of State Tax Vs. Vijendra Kumar Jain ...Respondent

Present: Appellant: Mr. Amar Mishra, Ms. Sonal Darbar, Advocates Respondent: Mr. Manish Jha (RP)

ORDER

(Hybrid Mode) 20.07.2026 - Today this Company Appeal is listed for orders on Restoration

Application No.27 of 2025, wherein the appellant has sought the recall of the

Order dated 29th August, 2025, whereby the Company Appeal was dismissed for

want of prosecution. At the initial stage, we had issued notice to the respondent,

but when the matter is having taken up today, the RP has made a statement

that, owing to previous Order passed by this Tribunal on 2nd February, 2021 in

the principal Company Appeal, the RP whose role was found to be waived up

owing to the fact that the plan needs to be approved.

Having considered the grounds taken in the Restoration Application, and

particularly, those as contained in para - 4, where the appellant has pleaded

that the non-appearance was on the ground of technical glitch, the pleading do

not repose much confidence, to call to consider the restoration application on

merits, coupled with the facts, which have been argued by the Counsel for the 2

respondent, we don't find any substance in the restoration application. The same

stands rejected.

[Justice Sharad Kumar Sharma] Member (Judicial)

[Arun Baroka] Member (Technical)

[Indevar Pandey] Member (Technical)

rs/ravi