2024 (12) TMI 1002 - HC - GST

Maintainability of petition - availability of alternative remedy - Levy of IGST on imported goods - limitation for passing a final order in respect of the concerned Financial Year, i.e. 2019-2020 - HEELD THAT - In Oberoi Constructions Limited vs. Union of India and Ors. 2024 (11) TMI 588 - BOMBAY HIGH COURT several precedents on the exhaustion of alternate remedies considered. By adopting the reasoning in the said decision, it is proposed not to entertain this petition but to relegate the Petitioner to the alternate remedy of appeal. In almost identical circumstances, it is declined to entertain petitions in the case of Alkem Laboratories Limited vs. Joint Commissioner of CGST and Central Excise 2024 (12) TMI 786 - BOMBAY HIGH COURT but liberty granted to the Petitioner therein to institute an appeal and if no relief is obtained under the statutory remedies to challenge the Notification dated 28 December 2023. Petition declined.

Summary

The Petitioner challenged an Order-in-Original (O-I-O) and a Notification related to IGST on imported goods. The court declined to entertain the petition but granted the Petitioner liberty to appeal the O-I-O and challenge the Notification if no relief is obtained through statutory remedies. The Petitioner was given four weeks to file the appeal, which must be considered on merits without considering the limitation issue. The petition was disposed of with no costs.