25 - Appeals

No. In the case of Uttar Pradesh State Road Transport Corporation [2011 (1) TMI 16 - Supreem Court of India], it was held that we find no reason to interfere with the order passed by the High Court holding that the appellant has no locus standi to file the  present appeal as also the writ petition. Since payment of such tax is demanded from the private bus operators, if anybody is really aggrieved, it is the private bus operators. In our considered opinion, if any challenge is to be made to such notice issued by the respondents, the same has to be done by the aggrieved party like the private bus operators. It is only they who can challenge the issuance of the aforesaid notices by taking recourse to the appropriate remedy as provided under the Finance Act, 1994. In case the said aggrieved parties take recourse to such statutory remedy, they would be entitled to take and urge all issues which may be available to them in accordance with law.

Locus standi limits: only aggrieved private parties may challenge tax notices; third-party appeals are not maintainable. Only the private operators against whom tax notices are issued possess the requisite standing to challenge those notices; third parties lack authority to prosecute appeals or writs on their behalf, and challenges must be instituted by the directly aggrieved parties through the statutory remedy, who may then raise all issues available to them in accordance with law.