This Court had decided the writ petition holding that the service of the order on the driver of the truck cannot be deemed to be a valid service. The order impugned in the present writ petition is wholly arbitrary, illegal and contrary to the mandate of Section 169 of the Act.
Section 169 of the CGST Act, 2017 – Service of Notice --The petitioner prayed for quashing the order dated 30.11.2019 passed by Respondent in GST Appeal. An order dated 15.3.2018 under Section 129 (3) was passed on the ground that the goods were not accompanied by the requisite E-way Bill-01 and proceeded to determine tax and penalty. The petitioner had obtained a certified copy of the said order on 10.7.2019 and filed appeal on 12.7.2019. The order dated 15.3.2018 was served on the driver of the truck in question and was never served upon the petitioner, which is against the mandate of Section 169 of the Act. The Respondent vide its order dated 30.11.2019 dismissed the appeal on the ground of limitation as prescribed under Section 107 (1) and 107 (4) of the Act. The court observed that service on the driver would not fall within any of the category specified under Section 169 (1) of the Act.
Held that:- The Hon’ble High Court set aside the order dated 30.11.2019. Further directed the appellate authority hear and decide the GST Appeal in accordance with law without going into the question of limitation on merits.