The Tax Publishers


Tax and Penalty Imposed on Driver of Vehicle--Right of Consignee to File Appeal to Appellate Authority

CA. Satyadev Purohit

The learned author seeks to examine an issue as to whether a consignee can file appeal against an order passed under section 129 of the Central Goods and Services Tax Act, 2017 in the name of the driver. The discussion is based on a recent Calcultta High Court decision in the case of Mehndihasan Rahemtulla Hariyani v. Dy. Commissioner of Revenue, in WPA 927 of 2022, decided on 3-11-2022.

1. Who can file appeal to the Appellate Authority?

Section 107 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as "the CGST Act"), deals with appeal to Appellate Authority. As per sub-section (1) of section 107 of the CGST Act, any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed[1] within three months from the date on which the said decision or order is communicated to such person.


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