Abdul Rahman & Sons Vs Union of India
Date: June 30, 2024
Court: High Court
Bench: Allahabad
Type: Writ Petition
Judge(s)/Member(s): Saumitra Dayal Singh, Anish Kumar Gupta
Subject Matter
No provision for appeal against IGST order before GSTAT: Writ admitted
Summary
The Allahabad High Court heard the case of Abdul Rahman & Sons Vs Union of India and 4 Others, which involved a challenge to the absence of a provision for appeal against an Integrated Goods and Services Tax (IGST) order before the U.P. GST Appel…
1. Heard Sri Sameer Gupta, learned Advocate, holding brief of Sri Rohan Gupta, learned counsel for the petitioner and Sri Ankur Agarwal, learned Standing Counsel for the State-respondents. 2. Submission is, by virtue of Section 6(3) read with Section 107 of the U.P. G.S.T. Act, 2017, no appeal may lie before the Appellate Authority constituted under that Act with reference to the order passed unde…