Transporter Wins Right to Appeal Tax Order Despite Payment Completed by Goods Owner Under CGST Act Section 107

HC ruled that the transporter was entitled to file an appeal challenging the Order-in-Original under CGST Act. Despite payment by goods owner, the transporter remained the aggrieved party. The court directed Respondent No. 1 to accept the appeal within four weeks, ensuring proper adjudication without limitation objections.

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Issues Involved:
The refusal of Respondent No. 1 to take appeal on record by a transporter challenging an Order-in-Original passed under Section 129(1) of the CGST Act.

Summary:

Issue 1: Refusal to Accept Appeal

The Petitioner, engaged in transportation, sought relief under Article 226 against Respondent No. 1's refusal to admit their appeal challenging an Order-in-Original under the CGST Act. The Order-in-Original imposed tax and penalty on the Petitioner, which was paid by M/s. Blue Star Ltd., the owner of the goods. The Petitioner contended that the refusal to accept the appeal was unjustified as they were the aggrieved party. Respondents supported the refusal but failed to cite any provision justifying it.

Issue 2: Entitlement to File Appeal

The Court held that the refusal to accept the appeal was unjustified. The Order-in-Original was against the Petitioner, and the payment made by M/s. Blue Star Ltd. was on behalf of the Petitioner. The Court emphasized that the appeal must be filed by the aggrieved party, which in this case was the Petitioner. Respondent No. 1 was directed to quash the noting on the covering letter and instructed the Petitioner to lodge the appeal within four weeks. Respondent No. 1 was ordered to admit and adjudicate the appeal without objections on limitation, ensuring an expeditious process.

This summary provides a detailed overview of the issues involved in the legal judgment, highlighting the key arguments and the court's decision regarding the refusal to accept the appeal by the transporter.

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