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Case Law Details

Case Name : Delhivery Limited Vs State of U.P (Allahabad High Court)
Appeal Number : Writ Tax No. 292 of 2023
Date of Judgement/Order : 08/04/2023
Related Assessment Year :
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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 order was originally issued to the driver of the vehicle, Ajay Yadav, due to a discrepancy in the vehicle’s number in the transit document.

The court found merit in the respondents’ argument that the consigner or consignee has the right to challenge the order by presenting documents proving their ownership of the goods. The court clarified that just because the order was issued to the driver, it does not prejudice the rights of the consigner or consignee.

The court’s decision clarifies that the consigner or consignee can challenge confiscation orders, establishing an important precedent for future cases where such disputes arise. It reaffirms the notion that all stakeholders have the right to contest orders that directly impact them under the GST Act.

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