No Provisions Of Appeal Provided Against An Order Passed By State GST Officer Under IGST Act: Allahabad High Court Admits Writ Petition

The Allahabad High Court has admitted the writ petition stating that the IGST Act lacks provision for appeals provided against an order passed by the state GST Officer.

The bench of Justice Saumitra Dayal Singh and Justice Anish Kumar Gupta while admitting the writ petition noted that order passed under the IGST Act, the appeal shall lie before the Central Tax Officer. However, Section 6(3) of the UPGST Act, 2017, specifically excludes the jurisdiction of the Central Tax Officers to entertain the appeal against an order passed by an officer appointed under the UPGST Act. Therefore, the Central Tax Officer does not have the jurisdiction to entertain the appeal against an order passed by an officer appointed under the UPGST Act, 2017.

The petitioner/assessee is a proprietorship firm and supplier of areca nuts whose goods were detained by the UPGST officer. The petitioner challenged the penalty order passed by the UPGST Mobile Squad Officer under Section 129(3) of the CGST Act read with Section 20 of the IGST Act on the ground that no alternate remedy is provided.

The petitioner contended that Section 3 of the IGST Act appoints “Central Tax Officers” to perform the functions under the IGST Act. Further, Section 4 of the IGST Act, 2017, authorizes the officers appointed under the State GST Act (UPGST) to perform the functions of proper officers under the Act.

The petitioner contended that the Appellate Authority appointed under the UPGST Act, 2017, also has no jurisdiction to entertain the appeal against an order passed under the IGST Act, 2017 because Section 107 of the UPGST Act, 2017 does not allow the UPGST Authority to entertain an appeal against any order passed under the IGST Act, 2017.

The department granted the department the department four weeks to file a counter affidavit.

Counsel For Petitioner: Sameer Gupta Assisted By Ragini Gupta

Counsel For Respondent: A.S.G.I.

Case Title: M/S Abdul Rahman & Sons Versus Union Of India

Case No.: Writ Tax No. - 966 Of 2024

Click Here To Read The Order