Section 129 of the CGST Act, 2017 – Goods in Transit –Proceedings against Driver of the Vehicle - The petitioner challenged the order of the appellate authority dated October 27, 2021. The petitioner consignment was intercepted and order was issued under Section 129 of the Act. The petitioner filed an appeal, which was dismissed on the ground that the adjudication order was passed against driver of the relevant vehicle. The court observed that the appellate authority was not justified in not allowing the petitioner to proceed with the appeal. Section 107 makes it clear that “any person aggrieved” by any decision or order passed under the Act may appeal to the appellate authority within the time limit prescribed in the Statute. Though the adjudication proceeding was initiated and passed against the driver/in-charge of the vehicle in question, the petitioner’s concern being the consignee of the goods, had a reason to be aggrieved by the said order of the adjudicating authority.

Held that:- The Hon’ble High Court set aside order dated December 30, 2021 and directed that the Appellate authority will hear the appeal as has been filed by the petitioner’s concern in accordance with law and dispose of the same within a period of one month.