2023 (8) TMI 1092

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....ed by the Additional Commissioner, Grade - 2 (Appeals - 4), Ghaziabad by which the appeal of the petitioner has been dismissed on the ground of limitation. 4. The brief facts of the case are that the petitioner is a registered dealer and deals with the business of iron & steel. On 18.03.2018, while the goods were transported, the respondent no. 3 intercepted the goods and found that e-way bill - 01 was not available with documents and consequently detained the goods and a notice was issued under section 129(3) of the UPGST Act directing the petitioner to deposit the tax & penalty. Aggrieved against the order dated 18.03.2018, the petitioner filed Writ Tax No. 500/2018, in which vide order dated 28.03.2018, an interim order was passed rel....

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....tion of the order. The petitioner, being aggrieved person, for the first came to know about the order dated 28.03.2018 on 26.06.2019 and therefore, the appeal was within limitation. He further submits that in section 169 of the UP GST Act, various modes of service have been prescribed. The authorities were duty-bound to first serve the copy of the order upon the aggrieved person, i.e., the petitioner, and not upon his earlier counsel. He further submits that section 107 of the UP GST Act is to be read in consonance with section 169 of the UP GST Act, but the authorities have not consider the said aspect of the matter that the date of communication, as referred in section 107 of the UP GST Act, is the date when, for the first time, the petit....

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....lf of the petitioner and therefore, the impugned order has rightly been passed rejecting the appeal beyond the period of limitation. He prays for dismissal of the writ petition. 8. After hearing the learned counsel for the parties, the Court has perused the records. 9. For appreciating the controversy in hand, the relevant provisions of sections 107 (1) and 169 of the UP GST Act are quoted below:- Section 107. Appeals to Appellate Authority: (1) Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the ....

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....lace of business or residence and if such mode is not practicable for any reason, then by affixing a copy thereof on the notice board of the office of the concerned officer or authority who or which passed such decision or order or issued such summons or notice. (2) Every decision, order, summons, notice or any communication shall be deemed to have been served on the date on which it is tendered or published or a copy thereof is affixed in the manner provided in sub-section (1). (3) When such decision, order, summons, notice or any communication is sent by registered post or speed post, it shall be deemed to have been received by the addressee at the expiry of the period normally taken by such post in transit unless the co....