2023 (7) TMI 1542 - HC - GST

Apeal preferred by the writ petitioner being the consignor was dismissed - HELD THAT - Having seen the provisions as made under Section 107(1) this Court concurs with the finding of the coordinate Bench as contained in the order dated 3rd November 2022. Therefore it is found that the finding made by the Appellate Authority as contained in the order dated 3rd January 2022 is not sustainable in view of Section 107(1) of the said Act of 2017. Accordingly the order of the Appellate Authority dated 3rd January 2022 stands set aside. Petition disposed off.

Summary

In the case before the Calcutta High Court, the petitioner challenged an order by the Joint Commissioner, State Tax, West Bengal, which dismissed their appeal. The appeal was rejected on the grounds that the temporary ID holder, Shri Virendra Pal Singh, was the appropriate party to appeal under Section 107 of the West Bengal Goods and Services Tax Act, 2017, not the petitioner as the consignor.

The petitioner referenced a prior decision, Mehndihasan Rahemtulla Hariyani vs. Deputy Commission of Revenue, which interpreted Section 107(1) of the Act to allow "any person aggrieved by any decision or order" to appeal. The High Court agreed with this interpretation, finding the Appellate Authority's decision unsustainable under Section 107(1).

Consequently, the High Court set aside the Appellate Authority's order and directed it to hear the petitioner's appeal within eight weeks. The writ petition was disposed of without costs, and urgent certified copies of the order were made available upon request.