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    <title>2020 (1) TMI 1084 - ALLAHABAD HIGH COURT</title>
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    <description>The appeal was dismissed by the court due to being barred by limitation as the order was not properly communicated to the aggrieved person as required by section 107(4) of the Goods and Service Tax Act, 2017. The court emphasized the importance of serving the order on the actual aggrieved party and not a third party like a driver. The court ruled in favor of the petitioner, setting aside the Appellate Court&#039;s order and granting the petitioner the opportunity for a fair hearing on the merits of the case.</description>
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      <description>The appeal was dismissed by the court due to being barred by limitation as the order was not properly communicated to the aggrieved person as required by section 107(4) of the Goods and Service Tax Act, 2017. The court emphasized the importance of serving the order on the actual aggrieved party and not a third party like a driver. The court ruled in favor of the petitioner, setting aside the Appellate Court&#039;s order and granting the petitioner the opportunity for a fair hearing on the merits of the case.</description>
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