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TMI Blog2024 (12) TMI 1004X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions impugned therein. Petition disposed off. - M.S. SONAK JITENDRA JAIN, JJ. For the Petitioner: Mr. Arun Jain i/b. Mr. Kartik Vig. For the Respondent No. 1: Ms. Niyati Mankad (through VC) a/w Mr. Akash Singh. For the Respondent-State: Ms. S. D. Vyas, Addl. G. P. a/w Ms. V. R. Raje, AGP. PC.:- 1. Heard the learned counsel for the parties. 2. The Petitioner challenges the Order-in-Original (O-I- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l. 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 any case, we can always reserve liberty to the Petitioner to challenge the Notifications dated 28 December 2023 and 16 January 2024 should th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... medies, to challenge the Notifications impugned therein. 6. Therefore, by adopting the reasoning in Oberoi Constructions Limited (supra) and our order dated 10 December 2024 in the above two writ petitions, we decline to entertain this petition. However, we grant the Petitioner liberty to institute an appeal against O-I-O and clarify that the Petitioner will also have the liberty to challenge the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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