Bombay High Court Grants Breathing Room: Liberty to Appeal Order-in-Original, Bypasses Limitation Notification Challenge.
In this case, the Petitioner challenges an Order-in-Original (O-I-O) dated 26 August 2024, issued by Respondent No.5, along with a Notification dated 28 December 2023, issued by Respondent No.3. The Notification extends the limitation period for passing a final order concerning the financial year 2019-2020. The Petitioner contends that there is no right to appeal against the Notification itself, though it acknowledges a remedy to appeal the O-I-O. Additionally, the Petitioner raises the argument that no Integrated Goods and Services Tax (IGST) is payable on imported goods under the IGST Act, even if it might be payable under the Customs Tariff Act of 1975.
While the Court acknowledges that no appeal can be filed against the Notification, it opines that all grounds, including the IGST issue, can be raised in an appeal against the O-I-O. The Court further observes that if the Appellate Authority rules in the Petitioner’s favor, there may be no need to address the challenge to the Notification. The Court also grants the Petitioner the liberty to challenge the Notification should they fail to obtain relief through the statutory appeal process.
The Court refers to previous cases, including Oberoi Constructions Limited vs. Union of India and Alkem Laboratories Limited vs. Joint Commissioner of CGST, where similar petitions were dismissed, but liberty was granted to appeal. The Court adopts the same reasoning in this case and declines to entertain the current petition, granting the Petitioner the right to appeal the O-I-O and challenge the Notification if necessary.
The Court directs that if the Petitioner files the appeal within four weeks, the Appellate Authority must consider the appeal on its merits, without raising the limitation issue. The Petition is disposed of with no costs.