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Judgment
Learned Counsel for both sides are present.
This Tribunal, vide its order dated 3.2.2026 in the waiver application in IA 723 of 2025 (Waiver), directed the Petitioner to deposit a sum of 25% of Rs.1,69,15,145/- towards pre-deposit in two equal instalments, i.e., on or before 17.2.2026 and, 3.3.2026, respectively. Aggrieved against this order, the Petitioner filed OP (DRT) No. 104 of 2026 before the Hon’ble High Court of Kerala. The Hon’ble High Court of Kerala, vide its interim order dated 3.3.2026 in OP (DRT) No. 104 of 2026, directed the Petitioner to remit 25% of the amount shown in the demand notice towards pre-deposit, within one week from the date of the order. The petitioner reported compliance of pre-deposit on 11.3.2026, as ordered by the Hon’ble High Court of Kerala in OP (DRT) No. 104 of 2026. Thereafter, this appeal was numbered as RA (SA) 55 of 2026.
The Hon’ble High Court of Kerala, in OP (DRT) No. 104 of 2026, passed final orders on 29.5.2026, setting aside the orders passed by this Tribunal in the waiver application on 3.2.2026, and directed this Tribunal to reconsider the waiver application in IA 723 of 2025, after apportioning the amount remitted by the Appellant, as per its interim orders dated 3.3.2026, while finalizing the waiver amount. Based on this direction, this Tribunal passed fresh orders in the waiver application on 29.7.2026, and posted the matter for compliance on 14.8.2026.
On 14.8.2026, the Appellant informed that due to heavy rains in Kerala, the Appellant was not able to mobilise funds to make pre-deposit and sought extension of time for making the pre-deposit. Therefore, the matter was adjourned to 19.8.2026. On 19.8.2026, it was informed by the Learned Counsel for the Appellant that against order passed in the waiver application on 29.7.2026, Appellant filed OP DRT No. 260 of 2026 before the Hon’ble High Court of Kerala [however, it was wrongly mentioned by the Appellant as OP (DRT) No. 104 of 2026, instead of OP (DRT) No. 260 of 2026] and sought time for obtaining orders against the order passed in the waiver application. Therefore, the matter was adjourned to 21.8.2026 for obtaining orders from the Hon’ble High Court of Kerala. On 21.8.2026, it was again informed by the Appellant that he filed a memo stating that OP DRT No.260 of 2026 is posted on 31.8.2026 for taking notice to the Respondents, and sought time for production of orders. Therefore, the matter was adjourned to this date for production of orders passed by the Hon’ble High Court of Kerala in OP (DRT) No. 260 of 2026, against the order passed by this Tribunal on 29.7.2026 in the waiver application.
Today, it is submitted by the Learned Counsel for the Appellant that the matter in OP (DRT) No. 260 of 2026 is posted on 11.9.2026. He further submitted that the conditional order passed on 29.7.2026 for depositing the balance pre-deposit is not complied.
It was made clear on 21.8.2026 that failure to produce any order would result in passing consequential orders. Despite that, no order of the Hon’ble High Court of Kerala in OP DRT No. 260 of 2026 is produced.
Therefore, waiver application in IA 723 of 2025 is dismissed for non-compliance and, resultantly appeal in RA (SA) 55 of 2026 is rejected.
Parties are directed to bear their own costs.
Pending IAs, if any, stand closed.