Section 107 of the CGST Act, 2017— Appeal — The petitioner filed writ against the order of the Appellate Court dated 3.10.2019 by which the appeal has been dismissed as being barred by limitation. The petitioner submitted that the appeal is to be filed by a person aggrieved and the order also ought to have been communicated to the person who is aggrieved. The respondent served the order which was being appealled against, on the driver of the transport agency who was taking the goods to the consignee. The petitioner relied upon the judgment reported in S/S. Patel Hardware Vs. Commissioner of State GST that the order which was required to be appealled against under section 107(4) of the Act ought to have been communicated to such a person who was aggrieved by the order.
Held that:- The Hon’ble High Court held that when the order was served on the driver, it cannot be said that the order was served on a person who was aggrieved by the order and, accordingly, quashed the order dated 3.10.2019. The appeal shall be treated to have been filed within the limitation provided under section 107 of the Act and shall be decided in accordance with law.—Tikaula Sugar Mills Ltd. Vs State of U.P. And 3 Others [2020] 20 TAXLOK.COM 162 (Allahabad)