2015 (10) TMI 2355 - AT - Service Tax

Pre-deposit for hearing - Appeal dismissed for non-compliance - Appellant states that stay order was put to challenge before the Hon ble High Court of Kerala and matter is still pending - Held That - Dismissal of appeal for non-compliance not brought to notice of the Hon ble High Court and no order of the Hon ble High Court given for restoration of appeals - Only direction is no coercive proceedings would be initiated against appellant - Appeal dismissed - Decided against the Appellant.

Summary

Issues: Appeal dismissal for non-compliance with deposit order, application for restoration of appeal, interim order from High Court, justifiability of restoring appeals.

Analysis:
1. The appellant was directed to deposit Rs. 1.25 crores as a condition for hearing the appeals, but failed to comply, leading to the dismissal of the appeals for non-compliance. The present application sought restoration of the appeals based on subsequent developments.

2. The appellant's consultant argued that the stay order was challenged in the High Court of Kerala, with the matter still pending. Referring to an interim order granting a further two-week period and prohibiting coercive actions, it was acknowledged that the issue remained unresolved in the High Court.

3. The Tribunal noted that the appeals were dismissed on 10/03/2014, while the High Court's interim order was issued on 18/06/2014. As the High Court had not addressed the appeal dismissal, the Tribunal found no grounds to restore the appeals at that time. The High Court's order only prevented coercive measures, without addressing the appeal dismissal issue.

4. Despite dismissing the current restoration application, the Tribunal allowed the appellant to file fresh applications after the High Court's final decision on the appeals against the Tribunal's stay order. This decision provided the appellant with an opportunity to seek restoration based on subsequent developments in the High Court.