Department Of State Tax vs Dharit Kishorbhai Shah Resolution ...
- CitationRestoration Application No. 43 of 2024
Ratio decidendi
The rule this decision rests on
Where the Supreme Court has set aside the order under which an appeal was dismissed, and the Appellant has shown sufficient cause, the Tribunal may restore the appeal to its original number and recall the earlier dismissal order.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
Restoration Application No. 43 of 2024 & I.A. No. 6770 of 2024 in Company Appeal (AT) (Insolvency) No. 271 of 2021
IN THE MATTER OF: Department of Sales Tax Through Deputy Commissioner of Sales Tax ...Appellant
Versus
Dharit Kishorebhai Shah RP for Jailaxmi Sugar Products (Nitali) Pvt. Ltd. & Anr. ...Respondents
Present: For Appellant : Ms. Shwetal Shepal, Advocate. For Respondents :
ORDER
(Hybrid Mode)
20.12.2024: This is a Restoration Application praying for revival of
appeal and for recall of order dated 23.06.2021 by which order the appeal was
dismissed with liberty. While issuing notice on the Restoration Application
on 05.11.2024, we passed following order:
ORDER (Hybrid Mode)
05.11.2024: Restoration Application No. 43 of 2024:
This is an application filed by the Department of Sales Tax praying for revival of the appeal CA (AT) (Ins) No. 271 of 2021 which was disposed of on 23.06.2021 by this Tribunal. Counsel for the Appellant relies on the Judgment of the Hon'ble Supreme Court dated 30.08.2022 in Civil Appeal No. 2277/2021.
2 Issue notice on the RA No. 43 of 2024.
Let steps be taken for service within two weeks.
List the application again on 03.12.2024."
2. The notices have been delivered on the Respondent, however, no one
has appeared on behalf of the Respondent. The Appellant has relied on
judgement of the Hon'ble Supreme Court dated 30.08.2022 by which order
dated 02.03.2021 was set aside.
3. Sufficient cause has been shown in the application to allow the
Restoration Application and recall order dated 23.06.2021. Restoration
Application is allowed. Order dated 23.06.2021 is recalled. Appeal is revived
to its original number.
4. List this appeal on 30.01.2025.
[Justice Ashok Bhushan] Chairperson
[Barun Mitra] Member (Technical) Archana/nn
Restoration Application No.43 of 2024 in Company Appeal (AT) (Insolvency) No. 271 of 2021
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