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2023 (11) TMI 130 - TELANGANA HIGH COURTRectification u/s 254 seeking revival of appeal - petitioner could not pay the amount demanded by the Department vide Form-3 under DTVSV scheme within stipulated time - application for rectification of order of Tribunal rejected as not filed within a period of six months - HELD THAT:- In considered opinion of this Bench, Section 254(2) of the Act has no application to the petition filed by the petitioner, which was filed for revival of the appeal. Therefore, rectification of an order and revival of an appeal are different and cannot be equated. Though there is delay on the part of the petitioner in approaching the Tribunal, in the considered view of this bench, the petitioner should be afforded an opportunity to pursue his appeal, to meet the ends of justice or else he would be rendered remedy-less. Since the application under Section 254(2) itself was not maintainable, using the inherent powers with the Tribunal, they should have treated the application u/s 254 (2) as one seeking revival of the appeal, in the light of the earlier order of the Tribunal dated 20.01.2021. The order passed by the Tribunal is set aside and consequently, the application under Section 254(2) is ordered to be treated as an application for revival of the appeal.
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