High Court of Bombay dismisses petition for relief from Tribunal under Article 226, emphasizes Tribunal's imminent hearing.

The High Court of Bombay declined to entertain a petition seeking relief from the Customs, Excise and Service Tax Appellate Tribunal, Mumbai, under Article 226 of the Constitution of India. The Court noted the urgency expressed by the petitioner but emphasized that the Tribunal was already set to hear the application. The Court disposed of the petition, leaving all arguments on merits open for future consideration.

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Issues: Urgency in seeking relief from Customs, Excise and Service Tax Appellate Tribunal, Mumbai.

In the judgment by the High Court of Bombay, the petitioner had filed an application before the Customs, Excise and Service Tax Appellate Tribunal, Mumbai, seeking relief. The petitioner's counsel highlighted the urgency of the matter, stating that the Tribunal was not promptly considering the application. The Court noted that the application was filed recently on August 11, 2017, and scheduled for hearing on September 11, 2017. The Court emphasized that if the petitioner urgently requested the Tribunal to expedite the pending application, the Tribunal would prioritize its hearing. Consequently, the Court declined to entertain the petition under Article 226 of the Constitution of India, as the Appellate Authority was already handling the matter. The Court disposed of the petition while keeping all contentions on merits open for future consideration.

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