2022 (11) TMI 741

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..... Bikramjit Ghosh, Mr. Momenur Rahman ...for the State The Deputy Commissioner of Revenue, Alipurduar Zone under Bureau of Investigation initiated a proceeding under Section 129 of the West Bengal Goods and Service Tax Act, 2017 against one Ashwani Sharma, who was the alleged driver/person-in-charge of the relevant vehicle. The said authority after hearing the said driver/person-in-charge imposed .....

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..... sioner, Commercial Taxes, Siliguri Circle, Siliguri, accordingly declined to entertain the appeal. The petitioner in this writ petition has challenged the said order of the appellate authority dated October 27, 2021. I am of the view that the appellate authority was not justified in not allowing the petitioner to proceed with the appeal. Section 107 of the West Bengal Goods and Services Tax Act .....

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