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2019 (1) TMI 1151 - HC - CustomsValidity of assessment order - case of petitioner is that when an identical issue is pending in appeal concerning other assessment years, the authorities should not insist on the petitioner's facing one more proceeding - Held that:- This Court cannot use its power of mandamus to stultify the statutory provision. True, on an identical issue, compelling the tax payer to make pre-deposit and then contest the case may workout some hardship. But that is how the Statute has contemplated the proceedings. So long as those procedural parameters have not been called in question as illegal, this Court will not interfere - petition disposed off holding that the second respondent will dispose of the Exts.P2 and P3 appeals expeditiously in two months.
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