https://www.taxtmi.com/caselaws?id=460304 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. en-us Thu, 13 Jul 2023 00:00:00 +0530 Thu, 17 Apr 2025 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460304 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. Case-Laws GST Thu, 13 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460304