2024 (12) TMI 1004 - HC - GST

Levy of IGST on imported goods is payable under the Integrated Goods and Services Tax (IGST) Act - extension of limitation for passing a final order in respect of the concerned Financial Year i.e. 2019-2020 - HELD THAT - Though no appeal may lie against the Notifications dated 28 December 2023 and 16 January 2024, all other grounds, including grounds now raised regards IGST, can always be raised in an appeal. If, on examining the remaining grounds, the Appellate Authority interferes with the impugned order, then there may not even be any necessity or occasion to consider the challenge to the impugned Notifications dated 28 December 2023 and 16 January 2024. In Oberoi Constructions Limited vs. Union of India and Ors., 2024 (11) TMI 588 - BOMBAY HIGH COURT , several precedents have been considered on the exhaustion of alternate remedies. 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. By decision of ALKEM LABORATORIES LIMITED VERSUS JOINT COMMISSIONER OF CGST AND CENTRAL EXCISE 2024 (12) TMI 786 - BOMBAY HIGH COURT , it is declined to entertain Petitions in almost identical circumstances. Still, liberty granted to the Petitioner to institute an appeal and, if no relief is obtained under the statutory remedies, to challenge the Notifications impugned therein. Petition disposed off.

Summary

The Petitioner challenged an Order-in-Original and Notifications extending the limitation period. The court declined to entertain the petition but granted liberty to appeal the O-I-O and challenge the Notifications if no relief is obtained. The Petitioner was given four weeks to institute an appeal, which must be considered on merits without considering the limitation issue. The petition was disposed of with liberty granted.