https://www.taxtmi.com/caselaws?id=442113 Service of an order on an advocate authorised to appear for the taxable person constitutes valid communication under the U.P. GST Act, and the appeal period under section 107(1) runs from that date. On the admitted facts, the order was communicated to the petitioner's advocate on the day it was issued, so limitation expired within three months. A later application for a certified copy did not explain when the petitioner first became aware of the order, and the delay petition was found unsatisfactory. The appeal was therefore time-barred and the challenge to its rejection failed. en-us Wed, 23 Aug 2023 00:00:00 +0530 Fri, 18 Apr 2025 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442113 Service of an order on an advocate authorised to appear for the taxable person constitutes valid communication under the U.P. GST Act, and the appeal period under section 107(1) runs from that date. On the admitted facts, the order was communicated to the petitioner's advocate on the day it was issued, so limitation expired within three months. A later application for a certified copy did not explain when the petitioner first became aware of the order, and the delay petition was found unsatisfactory. The appeal was therefore time-barred and the challenge to its rejection failed. Case-Laws GST Wed, 23 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442113