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The Petitioner would be filing applications before the Tribunal both for condonation of delay and seeking waiver of pre-deposit. If such applications are filed, they will be considered on their merits and in accordance with law by the appellate forum. Any explanation offered for the delay in filing the appeal owing to the pendency of the present writ petition would be taken into account by the appellate forum.

Appeal —— The petitioner challenged the order dated 17th March 2021. The court in its earlier judgment dated 25th January 2021 had directed that after hearing the Petitioner an order should be passed on the SCN not later than 15th March, 2021. The respondent in response has passed a detailed order, which has been challenged. The court observed that the aforementioned impugned order is appealable. Held that:- The Hon’ble High Court directed that if such applications are filed, they will be considered on their merits and in accordance with law by the appellate forum. Any explanation offered for the delay in filing the appeal owing to the pendency of the present writ petition would be taken into account by the appellate forum.
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