TaxTMI 
TaxTMI 
2020 (8) TMI 704
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....iate Writ, directing the Respondent No. 2 to 7, and prohibit them to take any action against the Impugned Notice dated 26.06.2020. b. To issue a writ of Certiorari, or any other appropriate Writ, calling for the records and quashing the Impugned Notice issued by Respondent No. 3 as without jurisdiction, conclusive and contrary to the provisions of the Customs Act; and c. May also be pleased to pass such other consequential orders or grant such other consequential relief, as this Hon'ble Court may deem fit and proper in the facts and circumstances of this case." 2. Looking to the facts and circumstances of the case, it appears that the petitioner, who was the Chief Operating Officer of M/s KPMG during the period in dispute, has chal....
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.... and if the respondents decide any issue against the petitioner, the petitioner is not remediless. 6. Suffice it is to say that this is a premature writ petition. The Supreme Court in the case of Union of India and Another vs. Guwahati Carbon Ltd. (2012) 11 SCC 651 held that though Article 226 of the Constitution of India confers vast powers on High Court, such powers can only be exercised in those cases where the statutory authority has not acted in accordance with law or when an order has been passed in total violation of principles of natural justice. The relevant para of the said judgment reads as under:- "4. We reiterate that the High Court, under Article 226 of the Constitution of India, has vast powers as this Court has under Arti....
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..... It has been laid down by this Court that the excise law is a complete code in itself and it would normally not be appropriate for a Writ Court to entertain a petition Under Article 226 of the Constitution and that the concerned person must first raise all the objections before the authority who had issued a show cause notice and the redressal in terms of the existing provisions of the law could be taken resort to if an adverse order was passed against such person. For example in Union of India and Anr. v. Guwahati Carbon Limited MANU/SC/1256/2012 : (2012) 11 SCC 651, it was concluded; "The Excise Law is a complete code in order to seek redress in excise matters and hence may not be appropriate for the writ court to entertain a petition Un....