Mehendi Hasan Rahemutulla Hariyani vs Deputy Commissioner of Revenue, Bureau of Investigation (North Bengal) Alipurduar Zone

Who is the person aggrieved who has right to file appeal against the order? Calcutta High Court explains this phrase. Friends, if you seeing this case summary Request you to follow me…. unless you follow me, you might miss other vital tax updates. First Appeallate Authority rejected the appeal on the ground that the person filled an appeal is not aggrieved person as per definition of Section 107. S. 107, “Any person aggrieved by any decision or order passed ….may Appeal to such Appeallate Authority…” A vehicle was intercepted at Alipurduar Zone, West Bengal and later Order was passed against Ashwani Sharma, who was the alleged driver/person-in-charge of the relevant vehicle M/s Akash Trading Co., Who were the consignee of the goods, filed an appeal against the Order First Appeallate Authority rejected the said appeal as it was of view that the said consignee has no right to file appeal as only Mr. Akash Sharma, against whom the order is passed, has right to file appeal Aggrieved against the rejection Writ was filed before High Court Court held that 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. In my View I have never seen or heard such #absurd reason for rejecting appeal. Does the Authority think that #Driver or Vehicle incharge will figh case in such cases? Any person means any person who is aggrieved, who is impacted directly or indirectly due to such Order. 

The Deputy Commissioner of Revenue, Alipurduar Zone under Bureau of Investigation initiated a proceeding under Section 129 of the West Bengal Goods and Service Tax Act, 2017 against one Ashwani Sharma, who was the alleged driver/person-in-charge of the relevant vehicle. The said authority after hearing 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 the said order passed by the Deputy Commissioner of Revenue, Bureau of Investigation, Alipurduar Zone. The appellate authority was of the view that the adjudication order was passed against Ashwani Sharma, who was driver of the relevant vehicle. 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. The appellate authority, being the Joint Commissioner, Commercial Taxes, Siliguri Circle, Siliguri, accordingly declined to entertain the appeal. The petitioner in this writ petition has challenged the said order of the appellate authority dated October 27, 2021. I am of the view that the appellate authority was not justified in not allowing the petitioner to proceed with the appeal. 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. Therefore, the impugned dated December 30, 2021, cannot be sustained. Accordingly, the same is set aside. 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. Accordingly, WPA 927 of 2022 is disposed of. All parties shall act on the server copy of this order duly downloaded from the official website of this Court.

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