2018 (12) TMI 1005 – ALLAHABAD HIGH COURT – TMI – Condonation of delay in filing appeal – time limitation – Held that:- The delay in filing the appeal may not 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 more than a month would in all such cases be such as may itself not warrant such strict construction.
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It is largely undisputed that the impugned penalty order was served on the driver
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peal beyond a period of 30 days from the date of the penalty order or 30 days from the date of service of that order on the driver of the truck who was found to be transporting the goods belonging to the petitioner assessee. 3. In this regard admittedly the petitioner is the owner of the goods. He had purchased certain goods from M/s Haryana Plasts Pvt. Ltd., Ladwa Road, Mathana, District Kurukkshetra vide Tax Invoice No.368 dated 10.02.2018. These goods had been consigned by driver of truck bearing registration No.HR- 69B0731. The aforesaid goods were subjected to seizure proceedings under Section 107 of UP Goods and Services Tax Act, 2017 (hereinafter referred to as the 'Act'). To that extent there is no dispute. 4. However, the p
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ppeal against the impugned order dated 06.07.2018 does not exist inasmuch as the Tribunal has yet not been constituted under the Act. That position is admitted to the State. Hence, while the present writ petition has been entertained on merits. 7. It is seen that the language of Section 107(1) of the Act provides for a period of limitation of three months from the date of communication of the order. Then Section 107(4) of the Act limits the period for which delay may be condoned in filing of such appeal to a period of one month and no more. 8. Keeping in mind the fact that the delay in filing the appeal may not be condoned beyond the period of one month from the expiry of period of limitation, the phrase "communicated to such person&qu
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