Consigner or Consignee can contest GST Order Passed against Vehicle Driver

By Editor Goods and Services Tax Judiciary June 22, 2023

Case Name: Delhivery Limited Vs State of U.P (Allahabad High Court)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: All High Courts, Allahabad High Court

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Advertisement Delhivery Limited Vs State of U.P (Allahabad High Court) Introduction: The Allahabad High Court, in the case of Delhivery Limited Vs State of U.P, examined the rights of a consigner or consignee to challenge an order issued against the driver of a vehicle under the GST Act. The decision provides clarity on ownership disputes under the GST Act and the right of consigners and consignees to challenge confiscation orders. Analysis: The petitioner, Delhivery Limited, challenged an order under Section 129(3) of the GST Act, claiming that the goods in question belonged to them. The...

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