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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
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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....