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TMI Blog2024 (4) TMI 814X X X X Extracts X X X X X X X X Extracts X X X X ..... dismissed for default against which application for restoration of appeal filed recently is pending. To provide opportunity of hearing to the petitioner on the merits of the application, and if allowed by the appellate authority, to provide opportunity of hearing on merits of the appeal, it is considered to be in the interest of justice, by moulding the relief, to direct the respondent No.4 to consider and decide the petitioner s application for restoration (Ex. P4) within a period of six weeks from the date of a copy of this order is produced before the said authority and if the appeal is restored, to decide the same also expeditiously and till such time, any coercive action, pursuant to the notices for recovery of outstanding dues towards ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and to pass 4. Learned counsel for the petitioner submits that against the order of assessment, the petitioner filed T.A. No. 23 of 2015 after complying with the statutory deposit of 25%. The appeal has been dismissed for default on 19.07.2023. The petitioner after acquiring knowledge of such dismissal, applied for the restoration of appeal on 01.04.2024 which application is pending before the APVAT Appellate Tribunal, Visakhapatnam. 5. The grievance raised is that the respondents are proceeding to recover the alleged outstanding dues of unpaid tax amounts under Section 29 of APVAT Act, 2005 for which the notice dated 22.03.2024 and 30.03.2024 have been issued. 6. Learned counsel for the petitioner submits that though there is no specific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... moulding the relief, to direct the respondent No.4 to consider and decide the petitioner s application for restoration (Ex. P4) within a period of six weeks from the date of a copy of this order is produced before the said authority and if the appeal is restored, to decide the same also expeditiously and till such time, any coercive action, pursuant to the notices for recovery of outstanding dues towards the alleged unpaid tax amounts, deserves to be stayed, subject to the condition that the petitioner deposits 25% of the disputed amount, additionally. 10. We order accordingly. 11. The deposit shall be made within a period of three (03) weeks from today. No recovery shall be made for a period of three (03) weeks from today. 12. In the case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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