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2020 (1) TMI 1084 - HC - GSTMaintainability of appeal - aggrieved person - service of notice and order on the Driver - the order which was being appealled against was served on one Narendra Singh who admittedly was the driver of the transport agency - HELD THAT:- Reliance can be placed in the case of S/S PATEL HARDWARE VERSUS COMMISSIONER, STATE G.S.T. AND 2 OTHERS [2018 (12) TMI 1005 - ALLAHABAD HIGH COURT] where it was held that the intention of the Statute was that the order which was required to be appealled against under section 107(4) of the Goods and Service Tax Act, 2017 ought to have been communicated to such a person who was aggrieved by the order and, therefore, when the order was served on the driver, it cannot be said that the order was served on a person who was aggrieved by the order and, therefore, the order dated 3.10.2019 cannot be sustained and is thus quashed. The appeal shall now be treated to have been filed within the limitation provided under section 107 of the Act and shall be decided in accordance with law. Petition allowed.
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