Consignor's right to appeal as an aggrieved person upheld under the GST appellate framework.

A consignor was recognised as a "person aggrieved" entitled to prefer an appeal under Section 107(1) of the West Bengal GST Act, 2017. The Appellate Authority had rejected the appeal on the ground that the demand was raised against the temporary ID holder in charge of the conveyance, but the Court accepted the broader statutory language allowing an appeal by any aggrieved person. The contrary view of the Appellate Authority was therefore unsustainable, and the consignor's right to maintain the appeal was affirmed.

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Issues: Whether a consignor is entitled to prefer an appeal under Section 107(1) of the West Bengal Goods and Services Tax Act, 2017 as a person aggrieved.

Analysis: The Appellate Authority had rejected the appeal on the footing that the demand had been raised against the temporary ID holder who was in charge of the conveyance, and therefore the consignor could not maintain the appeal. The Court accepted the interpretation that Section 107(1) permits an appeal by any person aggrieved by a decision or order passed under the Act, and concurred with the view that the consignor was not barred from pursuing the appeal.

Conclusion: The consignor was held entitled to present the appeal, and the contrary finding of the Appellate Authority was found unsustainable.

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