1. Writ petition filed in High Court while an appeal preferred by the assessee was pending before the tribunal. (Para 1 )
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1994 Supreme(SC) 889
SUPREME COURT OF INDIA
B.P.Jeevan Reddy : S.B.Majmudar
Union Of India
Versus
C.L.Jain Woollen Mills
Case No. : 5671 of 1995
Date of Decision : 9/9/94
The High Court should generally refrain from interfering via a writ petition when an appeal preferred by the assessee is already pending before the relevant tribunal.
Headnote:(A) Writ Jurisdiction - Interference by High Court - Pending appeal before Tribunal - When an appeal preferred by the assessee is pending before the tribunal, the High Court ought not to have interfered in the matter by way of a writ petition. (Para 1)
Facts of the case:
An appeal preferred by the assessee was pending before the tribunal. During the pendency of the said appeal, the High Court interfered in the matter by way of a writ petition.
Findings of Court:
Although the court agreed that the High Court should not have interfered while the appeal was pending before the tribunal, it was not inclined to interfere in the specific facts and circumstances of the case.
Issues: Whether the High Court should have interfered via a writ petition when an appeal preferred by the assessee was already pending before the tribunal.
Ratio Decidendi: The court affirmed the principle that the High Court should generally not exercise its writ jurisdiction to interfere in a matter where an appeal filed by the party is already pending before the appropriate tribunal.
Result: S.L.P. dismissed.
Legal Category Hierarchy
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practice and procedure
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writ jurisdiction
- interference during pending appeal (Para 1)
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writ jurisdiction
Table of Contents
2. High Court should not have interfered via writ petition while the assessee's appeal was pending before the tribunal. (Para 1 )
3. The court agreed that High Court interference via writ petition is generally improper during a pending tribunal appeal but declined to interfere in this specific case. (Para 1 )
4. High Courts ought not to interfere by way of a writ petition when an appeal preferred by the assessee is pending before the tribunal. (Para 1 )
5. Special Leave Petition dismissed and questions arising in the matter left open. (Para 1 )
6. Whether a High Court may interfere via a writ petition when an appeal preferred by the assessee is pending before a tribunal?
The court held that when an appeal preferred by the assessee is pending before the tribunal, the High Court ought not to have interfered in the matter by way of a writ petition. (Para 1 )
(1) WHILE we agree with Mr. A Subba Rao, the learned counsel for the petitioner, that when the appeal before the tribunal, preferred by the assessee himself, was pending, the High court ought not to have interfered in the matter by way of a writ petition, in the facts and circumstances of the case, we are not inclined to interfere in the matter. The S.L.P. is dismissed. We leave the questions arising in the matteropen.
