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2023 (10) TMI 97 - BOMBAY HIGH COURTRight to file appeal - Aggrieved person - release of detained goods - payment was made by M/s. Blue Star Ltd. for and on behalf of the Petitioner - HELD THAT:- Respondent No. 1 is not justified in refusing to take the appeal, proposed to be filed by the Petitioner, on record. The Order-in- Original against which the appeal is proposed to be filed is passed against the Petitioner. The fact that the goods which were being transported were released to M/s. Blue Star Ltd. by making payment of Rs. 20,18,308/- on behalf of the Petitioner would not mean that appeal has to be filed by M/s. Blue Star Ltd. The said payment was made by M/s. Blue Star Ltd. for release of the goods in its capacity as an owner of the goods and the same was also deducted from the account of the Petitioner with M/s. Blue Star Ltd. Therefore, payment was made by M/s. Blue Star Ltd. for and on behalf of the Petitioner, thus, Respondent No. 1 was not justified in refusing to take the appeal on record. The counsel for the Respondents could not bring to notice any provision in the Act which would not entitle a person against whom the Order-in-Original is passed, but the tax and penalty has been paid on his behalf by somebody else cannot file an appeal challenging the Order-in-Original. The appeal has to be filed by person aggrieved and in the present case the Order-in-Original is passed against the Petitioner and therefore, the Petitioner is an aggrieved person and is entitled to file an appeal against the said order. Noting made by Respondent No. 1 on covering letter dated 27th January, 2020 is required to be quashed/deleted - Appeal disposed off.
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