TMI Blog2020 (1) TMI 1084X X X X Extracts X X X X X X X X Extracts X X X X ..... ARDWARE 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich the appeal has been dismissed as being barred by limitation. It is the contention of the learned counsel for the petitioner that the appeal is to be filed by a person aggrieved and the order also ought to have been communicated to the person who is aggrieved. It is clear from the counter affidavit, which has been filed by the State, that the order which was being ..... X X X X Extracts X X X X X X X X Extracts X X X X
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