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2023 (9) TMI 448 - SC ORDERSeeking restoration of the statutory appeal before the appellate authority - application for restoration was dismissed on the ground that he had not raised any valid ground for seeking restoration of the appeal - unsuccessful in availing the benefit under the Amnesty scheme - HELD THAT:- The appellate authority as well as the High Court ought to have permitted the appellant herein to seek restoration of his appeal before the appellate authority so that the same could have been heard on merits. After all, the appellate authority was seized of the appeal which was in the nature of a statutory appeal and if the appellant was unsuccessful therein he had further remedies in law. In view of the application filed by the appellant being rejected, neither the appeal has been restored nor has he been heard on merits and further remedies have also been foreclosed. On that short ground alone, the orders of the High Court as well as the appellate authority on the application filed by the appellant herein are set aside. The appeal before the KVATA No.174/2019 which was pending before the Joint Commissioner of Appeals is restored on the file of the said authority. Appeal allowed.
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