GST Appellate Authority to hear appeal filed by consignee if order passed against the driver/in-charge of conveyance : High Court
HIGH COURT OF CALCUTTA
Mehndihasan Rahemtulla Hariyani
Deputy Commission of Revenue
KAUSHIK CHANDA, J.
W.P.A. NO. 927 OF 2022
NOVEMBER 3, 2022
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 the tax and the penalty under Section 129 (3) of the West Bengal Goods and Service Tax Act, 2017 to the tune of Rs.1,45,320/-(One Lakh Forty Five Thousand Three Hundred Twenty) each upon him.
The petitioner’s proprietorship concern namely, M/s Akash Trading Co. filed an appeal under Section 107 of the West Bengal Goods and Service Tax Act, 2017 against the said order passed by the Deputy Commissioner of Revenue, Bureau of Investigation, Alipurduar Zone. The appellate authority was of the view that the adjudication order was passed against Ashwani Sharma, who was driver of the relevant vehicle. The petitioner’s concern being the consignee in respect of the goods had no right to challenge the said order passed by the adjudicating authority. The appellate authority, being the Joint Commissioner, 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, 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. The appellate authority will hear the appeal as has been filed by the petitioner’s concern in accordance with law and dispose of the same within a period of one month from the date of communication of this order.
Accordingly, WPA 927 of 2022 is disposed of.
All parties shall act on the server copy of this order duly downloaded from the official website of this Court.