https://www.taxtmi.com/caselaws?id=372236 For appeals under section 107 of the Uttar Pradesh GST Act, limitation runs from communication of the order to the person aggrieved, meaning actual knowledge to that person, not merely from the date of the order or service on some other person. Where the penalty order was served on the truck driver and the owner first learned of it later, the appeal could not be treated as time-barred from the date of the order. The appellate delay was therefore required to be computed from the date of communication to the petitioner, and condonation and consideration of the appeal followed. en-us Mon, 10 Dec 2018 00:00:00 +0530 Fri, 28 Mar 2025 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372236 For appeals under section 107 of the Uttar Pradesh GST Act, limitation runs from communication of the order to the person aggrieved, meaning actual knowledge to that person, not merely from the date of the order or service on some other person. Where the penalty order was served on the truck driver and the owner first learned of it later, the appeal could not be treated as time-barred from the date of the order. The appellate delay was therefore required to be computed from the date of communication to the petitioner, and condonation and consideration of the appeal followed. Case-Laws GST Mon, 10 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372236