Abdul Rahman & Sons Vs Union of India
Date: June 30, 2024
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 Appellate Authority. The petitioner argued that Sections 6(3) and 107 of the U.P. GST Act, 2017, do not provide for an appeal to the U.P. GST Appellate Authority for orders issued under the IGST Act. The case centered around the interpretation of these sections and the absence of appeal provisions for IGST orders.
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 under the I.G.S.T. Act. Referring to the provisions of Section 107 and the provisions of Section 107 of the C.G.S.T. Act, it has been submitted, no order has been passed under the Central Act as may allow for any appeal to arise before the Central Authority.
3. Matter requires consideration.
4. The writ petition is thus entertained.
5. On the merit issue, goods have already been released, consequent to deposit
6. Sri Ankur Agarwal, learned Standing Counsel for the State-respondents prays for and is granted four weeks’ time to file counter affidavit. The petitioner shall have two weeks thereafter to file rejoinder affidavit.
7. List thereafter.