2024 (2) TMI 1671

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....ICE N.TUKARAMJI For the Petitioner : SRI CHANAKYA BASA For the Respondents: SRI DOMINIC FERNANDES, (Senior Standing Counsel for CBIC) ORDER (per Hon'ble Sri Justice P.SAM KOSHY) Heard Sri Chanakya Basa, learned counsel for the petitioner and Sri Dominic Fernandes, learned Standing Counsel for the respondents. 2. The challenge in the present Writ Petition is to the Order-in-Ap....

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.... fact that in the said batch of Writ Petitions, the Chairman of the Central Board of Indirect Taxes and Customs had filed an affidavit, dated 12.10.2022 whereby the Chairman had given an undertaking that the Department shall not be taking any coercive steps against the assessees pending the constitution of the Tribunal and it becoming functional. The said order of the Division Bench of the Bombay ....

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....d opinion that it would be more appropriate to dispose of the Writ Petition at this juncture permitting the petitioners to approach the Tribunal immediately within a period of three (3) months from the date of it being established/functional. 8. As regards the interim relief raised by the petitioner, considering the fact that the Chairman has already given an undertaking that no coercive steps ....