2022 (11) TMI 741

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..... al Goods and Service Tax Act, 2017 - HELD THAT:- 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 qu .....

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..... 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 .....

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..... n 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 o .....

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