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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.
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