2021 (1) TMI 1132

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....order passed by the appellate authority dated 29.09.2020 whereby the petitioner's appeal has been dismissed, as barred by limitation. 2. Learned counsel for the petitioner submits that undisputedly, the penalty order passed under Section 129 of Uttar Pradesh Goods & Services Tax Act, 2017 dated 06.09.2018 was served on the driver of the vehicle and not on the petitioner against whom that orde....

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....be condoned beyond the period of one month from the expiry of period of limitation, the phrase "communicated to such person" appearing in Section 107(1) of the Act commend a construction that would imply that the order be necessarily brought to the knowledge of the person who is likely to be aggrieved. Unless such construction is offered, the right of appeal would itself be lost though a delay of ....