GST order served on driver cannot be treated as served on Appellant

S/S Patel Hardware Vs Commissioner (Allahabad High Court)

Keeping in mind the fact that the delay in filing the appeal may not be condoned beyond the period of one month from the expiry of period of limitation, the phrase “communicated to such person” appearing in Section 107(1) of the Act commend a construction that would imply that the order be necessarily brought to the knowledge of the person who is likely to be aggrieved. Unless such construction is offered, the right of appeal would itself be lost though a delay of mor

Please become a Premium member. If you are already a Premium member, login here to access the full content.