2019 (1) TMI 1151

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..... 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 .....

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..... the authorities should not insist on the petitioner's facing one more proceeding. Of the Exts.P2 and P3 appeals, the petitioner also seeks an early disposal. 3. The petitioner's counsel contends that if the Exts.P2 and P3 appeals are disposed of, it will obviate any adjudication on the Ext.P5 notice. He nevertheless submits that the petitioner has already replied to the Ext.P5. In this .....

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..... the assessee has already suffered adverse orders, which are now in appeal. 7. I reckon there is force in the learned Senior Standing Counsel's contentions. 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 .....

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