https://www.taxtmi.com/caselaws?id=391474 Service of an order on the driver of a transport vehicle, who was neither the consignor nor the consignee and had no apparent stake in the tax or penalty demand, is not effective service for starting limitation for a statutory appeal under the Uttar Pradesh GST Act, 2017. Because the order was not communicated to a person likely to be aggrieved, limitation did not begin to run from that service. The later appeal was therefore within time, and the delay objection failed. en-us Mon, 20 Jan 2020 00:00:00 +0530 Sat, 15 Mar 2025 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391474 Service of an order on the driver of a transport vehicle, who was neither the consignor nor the consignee and had no apparent stake in the tax or penalty demand, is not effective service for starting limitation for a statutory appeal under the Uttar Pradesh GST Act, 2017. Because the order was not communicated to a person likely to be aggrieved, limitation did not begin to run from that service. The later appeal was therefore within time, and the delay objection failed. Case-Laws GST Mon, 20 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391474