Court upholds statutory provisions, rejects taxpayer's plea, directs speedy disposal of pending appeals.

The Court declined to interfere with the statutory provisions despite acknowledging the potential hardship faced by the taxpayer in contesting cases on identical issues. It held that it cannot use its power of mandamus to override statutory provisions as long as the procedural parameters are not challenged as illegal. The Court directed the expeditious disposal of the pending appeals within two months while allowing the proceedings concerning the challenged notice to proceed as per statutory requirements.

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Issues:
1. Challenge to Ext.P5 notice for Assessment Year 2016-17 while appeals for other assessment years pending.
2. Request for early disposal of Exts.P2 and P3 appeals.
3. Legal implications of facing multiple proceedings on the same issue.

Analysis:
1. The petitioner challenged the Ext.P5 notice for the Assessment Year 2016-17, arguing that facing another proceeding on the same issue while appeals for other assessment years are pending would be unjust. The petitioner's counsel emphasized that a prompt disposal of the Exts.P2 and P3 appeals could potentially obviate the need for adjudication on the Ext.P5 notice. However, the Senior Standing Counsel for the Customs Department acknowledged the need for expeditious consideration of the pending appeals.

2. The Court recognized the petitioner's concerns but noted that the law does not permit staying proceedings for other assessment years solely based on pending appeals. The Senior Standing Counsel highlighted that the statutory provisions dictate the proceedings, even if it results in the taxpayer facing multiple litigations after making pre-deposits due to adverse orders. The Court, acknowledging the procedural framework, declined to interfere with the statutory provisions.

3. Despite acknowledging the potential hardship faced by the taxpayer in contesting cases on identical issues, the Court held that it cannot use its power of mandamus to override statutory provisions. The Court emphasized that as long as the procedural parameters are not challenged as illegal, it will not intervene. Consequently, the Court disposed of the writ petition by directing the expeditious disposal of the Exts.P2 and P3 appeals within two months, while allowing the proceedings concerning the Ext.P5 notice to proceed as per the statutory requirements.

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