Service of order on driver was no service at all HC

Jindal Pipes Limited Vs State Of U.P. (Allahabad High Court) It had been admitted that order was served upon the driver and, therefore, the order was neither served on the consignee nor on the consignor. Learned counsel relied upon a judgment of this Court reported in 2019 (21) GSTN 145 : S/S. Patel Hardware vs. Commissioner of State wherein it has been specifically held that the order by which tax was levied and the penalty was imposed had to be served upon a person who was likely to be aggrieved by the order. It specifically holds that the driver was not a “person aggrieved” to w...