2023 (7) TMI 1542

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..... 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.
SAUGAT .....

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..... d of tax and penalty was raised against Sri Virendra Pal Singh being temporary ID holder; therefore the petitioner being the consignor is not entitled to present this appeal in terms of Section 107 of the West Bengal Goods and Services Tax Act, 2017. According to the Appellate authority said Virendra Pal Singh was the appropriate party who could have preferred appeal under Section 107. While addr .....

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..... ding 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. The Appellate Authority shall hear the appeal preferred by the petitioner being the consignor in accordance with law and dispose of the same within a .....

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