2020 (12) TMI 135

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....ting Respondent No. 1 to hear and decide the appeal of the Petitioner, No. 58/2019 A.Y. 2018-2019 on merits." The contention, in brief, is that the petitioner is registered dealer having a valid registration. The petitioner alleges that the Respondent No. 2 passed an order dated 15.3.2018 under Section 129 (3) of the Uttar Pradesh Goods and Services Tax Act, 2017 (in short 'the Act') against the petitioner on the grounds that the goods were not accompanied by the requisite E-way Bill-01 and proceeded to determine tax and penalty of Rs. 3,03,660/-. Petitioner alleges that, aggrieved against the said order dated 15.3.2018, he preferred an appeal being Appeal No. 58/2019 A.Y. 2018-2019 before the Respondent No. 1. It is claimed by the....

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.... the impugned order be set aside with a direction to the appellate authority to decide the appeal on merits in accordance with law. Section 169 of the Act provides for manner of service of notice, decision, order or summons, which is quoted as under: "169 - Service of notice in certain circumstances (1) Any decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served by any one of the following methods, namely:- (a) by giving or tendering it directly or by a messenger including a courier to the addressee or the taxable person or to his manager or authorised representative or an advocate or a tax practitioner holding authority to appear in the proceedings on behalf of the taxable ....