Order Passed Against Driver of Vehicle not Prejudicial to Consigner/Consignee Rights to Appeal: HC

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  • Last Updated on 6 June, 2023

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Challenging an Order under GST

Case Details: Delhivery Limited v. State of U.P. - [2023] 151 taxmann.com 43 (Allahabad)

Judiciary and Counsel Details

    • Ashwani Kumar Mishra & Vinod Diwakar, JJ.
    • Shubham Agrawal for the Petitioner.

Facts of the Case

A vehicle was intercepted during transit by the department and documents were verified. It was found that all documents required for the transit of goods were accompanied, however the vehicle’s number was wrongly recorded in the transit document, inadvertently. Therefore, order under section 129(3) was passed against the driver. The assessee filed writ petition and contended that since the order was passed against the driver, it would not be open for the consigner or the consignee to challenge such order before the appropriate forum.

High Court Held

The Honorable High Court noted that the consigner or the consignee can always challenge the impugned order claiming ownership of the goods on the basis of documents evidencing their ownership. The Court further noted that merely because the order had been addressed to the driver of the vehicle, it would not be prejudicial to the rights and contentions of the consigner or the consignee. Therefore, the Court held that the petition was liable to be dismissed.

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