Bombay High Court Grants Petitioner a Path to Appeal, with Liberty to Challenge Limitation Notifications.
The petitioner in the matter of R.R. Shipping Private Limited v/s Union of India & Others challenges the Order-in-Original (O-I-O) dated 29 August 2024, issued by Respondent No. 5, and the Notifications dated 28 December 2023 and 16 January 2024, which extended the limitation period for passing a final order concerning the Financial Year 2019-2020. While the petitioner has a right to appeal the O-I-O, it contends that no appeal can be filed against the notifications.
The court observes that, although no appeal may lie against the notifications, the petitioner can still raise its grounds, including those related to IGST, in the appeal against the O-I-O. If the appellate authority grants relief in favor of the petitioner, the challenge to the notifications may not be necessary. The court refers to prior decisions (Oberoi Constructions Limited vs. Union of India and Alkem Laboratories Limited cases) where similar petitions were not entertained, and petitioners were directed to pursue appeals.
The petitioner is granted liberty to file an appeal within four weeks from today. If the appeal is filed on time, the appellate authority is instructed to consider the appeal on its merits without addressing the limitation issue. The court also grants the petitioner the liberty to challenge the notifications if the appeal does not provide relief. The petition is disposed of with the stated liberty, and no costs are awarded.