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2021 (1) TMI 1132 - HC - GSTMaintainability of appeal - time limitation - penalty order was served on the driver of the vehicle and not on the petitioner against whom that order was passed - Section 129 of Uttar Pradesh Goods & Services Tax Act, 2017 - HELD THAT:- Reference has been made to the recital made in the appeal order itself wherein it has been clearly recorded that order dated 06.09.2018 was served on the person in-charge of the vehicle which would be the driver and not the appellant. No useful purpose would be served in keeping the present petition pending or calling for counter affidavit at this stage, the present petition is allowed.
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