An appeal preferred by the Department was dismissed by the High Court on the grounds that when a query was made to learned counsel for the Department to state what happened during the period from 2018 to 2024, he was unable to answer and that no endeavour was made by the Department to pursue the matter by getting it listed. On further appeal:

Held, partly allowing the appeal, that if the appeal was not listed for hearing, it was not the fault of the appellant. The appeal cannot be dismissed on the ground that the appellant made no efforts to get the appeal listed. Failure to answer the question put by the court was no ground to dismiss the appeal.The court set aside the order of the High Court and restored the appeal to the High Court to be listed before the roster Bench on June 26, 2025 when the parties to the appeal shall appear without further notice.(AY. 2009-10)