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TMI Blog2016 (5) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... der passed by the Commissioner, statutory appeal lies before the Tribunal. In view of the availability of such alternative statutory remedy, particularly, in the field of the taxation, the Court would always be slow in entertaining the writ petition. Additionally, we must remember that the question in the petition concerns classification of the goods and therefore, even once the Tribunal decides the appeal, be it of the assessee or the department, further appeal would lie to the Supreme Court and not to the High Court. This would be an additional ground why the Court would not entertain the writ petition against the order of the adjudicating authority. The contention, that in view of pendency of the proceedings before various Tribunals, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r case before the High Court, if they file the appeals before the Tribunal latest by 15.05.2016, the same would be accepted without raising objection on limitation. - Decided against the petitioner X X X X Extracts X X X X X X X X Extracts X X X X ..... e show cause notice in order to avoid multiplicity of proceedings. Though such a request was made before the Commissioner, he proceeded to pass the order of adjudication without even adverting to the request of the petitioner. Counsel submitted that the department's own internal instructions provide for keeping the hearing of the appeals in abeyance when the issue is lying before the Tribunals. Counsel drew our attention to the judgement of this Court in case of Commissioner of Income Tax, Gujarat-II vs. Surendra Gulabchand Modi reported in 140 ITR 517, in which, when a particular issue was pending before the Supreme Court which had bearing on the outcome of the pending proceedings before the Income Tax Tribunal, the Court was of the op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... These issues have been discussed by the Supreme Court in case of Union of India and anr vs. Guwahati Carbon Limited reported in (2012) 11 SCC 651. 6. The contention, that in view of pendency of the proceedings before various Tribunals, the Commissioner ought not to have proceeded with the finalization of the show-cause notice proceedings, is not one of universal validity. Under what circumstances, a certain proceeding should be kept in abeyance awaiting finalization of a similar issue, must depend on facts and circumstances of each case. As in the case of Judgement of High Court in case of Commissioner of Income Tax, Gujarat-II vs. Surendra Gulabchand Modi, the question of partition of the assessee himself was pending before the Supreme C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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