2024 (12) TMI 786 - HC - GST

Extension of limitation for passing the final order in respect of the concerned assessment year, i.e. A.Y. 2017-18 - HELD THAT - The Appellate Authority is requested to dispose of these appeals as expeditiously as possible and in accordance with law and on their own merits. Should the Appellants not get the relief they seek under the statutory remedies, they shall have the liberty to inter-alia challenge the impugned notification dated 31st March 2023 because we have not examined the legality or validity of such notification. Petition disposed off.

Summary

Issues:
Challenge to orders-in-original and notification extending limitation for passing final order in respect of assessment year 2017-18.

Analysis:

The High Court of Bombay heard the challenge to orders-in-original dated December 18, 2023, and December 26, 2023, made by the first Respondent, along with notification No. 09 of 2023-Central Tax dated March 31, 2023, issued by the third Respondent, extending the limitation for passing the final order for assessment year 2017-18. The petitioner contended that while appeal could be filed against the orders-in-original, no appeal could be filed against the notification dated March 31, 2023. The court noted that the petitioner had raised several grounds to challenge the impugned orders, which would be investigated by the Appellate Authority. If the petitioner succeeds on other grounds, there might be no need to challenge the notification. However, if statutory remedies fail, the petitioner could challenge the notification later.

In a previous case, Oberoi Constructions Limited vs. Union of India and Ors., the court considered precedents on exhausting alternate remedies and decided not to entertain the current petition, instead directing the petitioner to pursue the alternate remedy of appeal. The court declined to entertain the petition but allowed the petitioner to file appeals against the impugned orders-in-original within four weeks. The Appellate Authority was instructed to consider and dispose of the appeals on their merits without considering the limitation issue, as the petitions were filed within the prescribed limitation period.

All contentions of the parties were left open as the court did not delve into the merits of the case. The Appellate Authority was urged to expedite the disposal of the appeals in accordance with the law. If the appellants do not obtain the desired relief through statutory remedies, they are granted the liberty to challenge the notification dated March 31, 2023. The court clarified that the issue of the legality of the notification, which was upheld by the Allahabad High Court but faced a contrary decision by the Guwahati High Court for different financial years, was left open for the petitioner to challenge in the future if needed.

Ultimately, the petitions were disposed of with liberty for the petitioner to challenge the notification at a later date if necessary, and no costs were awarded. All parties were directed to act upon the authenticated copy of the order.