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R.R. SHIPPING PRIVATE LIMITED vs. UNION OF INDIA & OTHERS
(Bombay High Court)

Hon'ble Judges:

SONAK
JITENDRA JAIN
Pet. Counsel
Arun Jain
Kartik Vig
Res. Counsel
Niyati Mankad
Akash Singh
S. D. Vyas

Petitioner / Applicant

R.R. SHIPPING PRIVATE LIMITED
Respondent UNION OF INDIA & OTHERS
Court Bombay High Court
State

Maharashtra

Date Dec 16, 2024
Order No.

WRIT PETITION NO. 18776 OF 2024

Citation

2024(12) TAXREPLY 11883
Original Order
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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 29 August 2024 made by Respondent No. 5 and the Notifications dated 28 December 2023 and 16 January 2024 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 Notifications dated 28 December 2023 and 16 January 2024. 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 1975. 3. 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....

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