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PT. OBM DRILCHEM vs. UNION OF INDIA & OTHERS
(Bombay High Court)

Hon'ble Judges:

SONAK
JITENDRA JAIN

Pet. Counsel

Arun Jain

Kartik Vig

Res. Counsel

Ram Ochani

Sangeeta Yadav

S. D. Vyas

Petitioner / Applicant	PT. OBM DRILCHEM
Respondent	UNION OF INDIA & OTHERS
Court	Bombay High Court
State	Maharashtra
Date	Dec 16, 2024
Order No.	WRIT PETITION NO. 18235 OF 2024
Citation	2024(12) TAXREPLY 11881
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ORDER
PC.:- 1. Heard the learned counsel for the parties. 2. The Petitioner challenges the Order-in-Original (O-I-O) dated 26 August 2024 made by Respondent No. 5 and the Notification dated 28 December 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 Services Tax (IGST) Act though it may be payable under the Customs Tariff Act of 1975. 3. Though no appeal may lie against the Notification dated 28 December 2023, all other grounds, including those regarding 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 oc....