HUSNA ENTERPRISES Vs. TAMILNADU SALEX TAX APPELLATE TRIBUNAL

JUDGEMENT

(1.) HEARD the learned counsel appearing for the petitioner and the learned Government Advocate appearing for the second respondent.

(2.) AT this stage of the hearing of the writ petition the learned counsel appearing on behalf of the second respondent had submitted that under, Rule 9(2) of the Tamil Nadu Sales Tax Appellate Tribunal Regulations, 1959, the petitioner ought to have filed a restoration petition before the Tamilnadu Sales Tax Appellate Tribunal concerned for the restoration of the appeal, which had been dismissed for default.