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2022 (11) TMI 741 - HC - GSTRight to file appeal - aggrieved person - Levy of tax and the penalty under Section 129 (3) of the West Bengal Goods and Service Tax Act, 2017 - appeal under Section 107 of the West Bengal Goods and Service Tax Act, 2017 - HELD THAT - Section 107 of the West Bengal Goods and Services Tax Act, 2017 makes it clear that any person aggrieved by any decision or order passed under the Act may appeal to the appellate authority within the time limit prescribed in the Statute - Though the adjudication proceeding was initiated and passed against the driver/in-charge of the vehicle in question, the petitioner s concern being the consignee of the goods, had a reason to be aggrieved by the said order of the adjudicating authority. Therefore, the impugned dated December 30, 2021, cannot be sustained. Accordingly, the same is set aside - Application disposed off.
Issues:
Proceedings under Section 129 of the West Bengal Goods and Service Tax Act, 2017 against the driver/person-in-charge. Appeal filed by the petitioner's concern as the consignee. Denial of appeal by the appellate authority. Challenge to the order of the appellate authority. Analysis: The Deputy Commissioner of Revenue initiated proceedings under Section 129 of the West Bengal Goods and Service Tax Act, 2017 against the alleged driver/person-in-charge of a vehicle. The authority imposed tax and penalty on the driver. The petitioner, a proprietorship concern, filed an appeal against this order, contending that as the consignee of the goods, they were aggrieved by the adjudication order. However, the appellate authority, the Joint Commissioner of Commercial Taxes, declined to entertain the appeal, stating that the order was against the driver, not the consignee. The High Court noted that Section 107 of the West Bengal Goods and Services Tax Act, 2017 allows "any person aggrieved" by a decision or order under the Act to appeal to the appellate authority within the prescribed time limit. Despite the proceedings being against the driver, the petitioner's concern, as the consignee, had a valid reason to be aggrieved by the adjudication order. The court held that the appellate authority was unjustified in not allowing the petitioner to proceed with the appeal. Consequently, the court set aside the order of the appellate authority dated October 27, 2021, and directed the appellate authority to hear the appeal filed by the petitioner's concern in accordance with the law. The appellate authority was instructed to dispose of the appeal within one month from the date of communication of the court's order. The writ petition was disposed of, and all parties were directed to act on the server copy of the order downloaded from the official website of the Court.
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