2020 (1) TMI 1087

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....DDHARTHA VARMA, J. Counter affidavit has been filed by the learned Standing Counsel. The same be kept on record. Learned counsel for the petitioner, however, does not wish to file rejoinder affidavit. Certain goods were being transported from Ghaziabad to Ghazipur by a transporter namely M/s. Pragati Logistic Private Limited. However, as in the E-Way bill, which was prepared by the consignor....

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....ince under section 129(1)(a), the consignor himself appeared and paid the amounts due, the penalty on 21.8.2018, when the order was passed, was reduced to Rs. 69,849.37 paisa i.e. equal to the tax levied which was Rs. 69,849.37 paisa. Therefore, on 21.8.2018, the total amount due against the petitioner was calculated as Rs. 2,79,397.48 paisa. However, when the petitioner filed an appeal against th....

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....s imposed had to be served upon a person who was likely to be aggrieved by the order. It specifically holds that the driver was not a "person aggrieved" to whom the order ought to have been communicated and, therefore, the order definitely was not served upon a person who was likely to be aggrieved and, therefore, learned counsel for the petitioner submits that the appeal which was filed on 6.3.20....