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    <title>2021 (1) TMI 1132 - ALLAHABAD HIGH COURT</title>
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    <description>For GST appeal limitation, an order is communicated only when it is brought to the knowledge of the person aggrieved by it. Service of the penalty order on the vehicle driver, rather than on the petitioner against whom it operated, did not constitute valid communication to trigger limitation. The appellate dismissal as time-barred was therefore not sustainable, and the writ petition succeeded in favour of the petitioner.</description>
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    <pubDate>Wed, 13 Jan 2021 00:00:00 +0530</pubDate>
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      <description>For GST appeal limitation, an order is communicated only when it is brought to the knowledge of the person aggrieved by it. Service of the penalty order on the vehicle driver, rather than on the petitioner against whom it operated, did not constitute valid communication to trigger limitation. The appellate dismissal as time-barred was therefore not sustainable, and the writ petition succeeded in favour of the petitioner.</description>
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