Any person aggrieved by decision can file an appeal under Section 107 of CGST Act, 2017

Mehndihasan Rahemtulla Hariyani Vs Deputy Commission of Revenue (Calcutta High Court) The Deputy Commissioner of Revenue, Alipurduar Zone under Bureau of Investigation initiated a proceeding under Section 129 of the West Bengal Goods and Service Tax Act, 2017 against one Ashwani Sharma, who was the alleged driver/person-in-charge of the relevant vehicle. The said authority after hearing the said driver/person-in-charge imposed the tax and the penalty under Section 129 (3) of the West Bengal Goods and Service Tax Act, 2017 to the tune of Rs.1,45,320/-(One Lakh Forty Five Thousand Three Hundred ...