Case Law Details
Abdul Rahman & Sons Vs Union of India And 4 Others (Allahabad High Court)
The Allahabad High Court, in the case of Abdul Rahman & Sons Vs Union of India and 4 Others, tackled a significant issue concerning the appeal process under the Integrated Goods and Services Tax (IGST) Act. The Court admitted a writ petition challenging the absence of a provision for appeal against an IGST order before the U.P. GST Appellate Authority.
Background of the Case
The petitioner, Abdul Rahman & Sons, was represented by Sri Sameer Gupta and Sri Rohan Gupta, while the state-respondents were represented by Sri Ankur Agarwal. The primary contention was the interpretation of Sections 6(3) and 107 of the U.P. GST Act, 2017, in relation to orders passed under the IGST Act. The petitioner argued that these sections do not provide for an appeal to the U.P. GST Appellate Authority for orders issued under the IGST Act.
Provisions Involved
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