Aggrieved Person can be the consignee of the goods for filing an appeal even if the adjudication order for detention of goods and vehicle was passed against the driver of the vehicle

Mehndihasan Rahemtulla Hariyani versus Deputy Commission of Revenue [Calcutta High Court]

Facts: The Deputy Commissioner initiated a proceeding under Section 129 of the CGST Act, 2017 against the driver/person-in-charge of the vehicle. W.r.t the same, the petitioner’s proprietorship concern namely, M/s Akash Trading Co. filed an appeal under Section 107 of the CGST Act, 2017 against the said order passed by the Deputy Commissioner. The appellate authority was of the view that the adjudication order was passed against the driver of the relevant vehicle and 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.

Held: 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.

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.