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TMI Blog2024 (12) TMI 1002X X X X Extracts X X X X X X X X Extracts X X X X ..... 019-2020 - 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 de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mber 2023 issued by Respondent No.3 purporting to extend the limitation for passing a final order in respect of the concerned Financial Year, i.e. 2019-2020. The Petitioner has a remedy to appeal the O-I-O, but Mr. Jain submits that no appeal can be filed against the Notification dated 28 December 2023. Besides, he submits that no IGST on imported goods is payable under the Integrated Goods and Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considered several precedents on the exhaustion of alternate remedies. By adopting the reasoning in the said decision, we propose not to entertain this petition but to relegate the Petitioner to the alternate remedy of appeal. 5. In almost identical circumstances, we declined to entertain petitions, vide our order dated 10 December 2024 in Writ Petition Nos.3225 of 2024 and 3287 of 2024 in the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ituted within four weeks from today. If such appeal is indeed instituted within four weeks from today after complying with all legal formalities, then, the Appellate Authority must consider such appeal on merits without adverting to the limitation issue. This is because, this petition was instituted within the limitation period and the Petitioner was bona fide pursuing this petition. All contentio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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