No writ petition in High Court against stay order of Tribunal - Supreme Court
WHEN the Tribunal orders a huge pre-deposit, it is common for the assessees to knock at the doors of the High Courts to seek some respite. Normally the High Courts don't interfere against interlocutory orders, but once in a way, they do. See 2005-TIOL-181-HC-HYD -CX.
In a case decided this week, the Supreme Court held that the High Court should not entertain writ petitions against interlocutory orders of the Tribunal, as the statute provides for appeal - to the High Court. Though this was rendered in the context of FEMA, it may apply to Customs and Excise. We bring you the judgement today.