GST DAILY – 500 : Filing of appeal under section 107 is not restricted to taxable persons and can be made by any aggrieved person: HC

THE HON’BLE DELHI HIGH COURT IN THE CASE OF Gurudas Mallik Thakur V/s Commissioner of Central Goods and Service Tax, decided on 23-4-2025

 👉 Issue:-

✔️ Can Filing of appeal under section 107 would be available to either taxable persons or any aggrieved person too?

👉 The Hon’ble High Court Judgement:-

✔️ Where petitioner-director of a company filed writ petition challenging levy of penalty on him on ground of ITC fraud and took stand that he had already resigned at relevant time, since matter required closer scrutiny on facts as to who was responsible for running company, petitioners should avail appellate remedy.

✔️ Filing of appeal under section 107 is permissible by any person and not merely by a taxable person.