Court Upholds Right to Appeal in GST Cases Even if Tax Paid by Another Party; No Bar Found in Act.

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....Right to file appeal - Aggrieved person - The counsel for the Respondents could not bring to notice any provision in the Act which would not entitle a person against whom the Order-in-Original is passed, but the tax and penalty has been paid on his behalf by somebody else cannot file an appeal challenging the Order-in-Original. - HC....