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SUNIL KUMAR K vs. THE STATE TAX OFFICER & OTHERS
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR
SYAM KUMAR V.M.

Pet. Counsel

Bobby John

S.ajayghosh Kumar

Res. Counsel

Thomas Mathew Nellimoottil

Reshmitha Ramachadran

Petitioner / Applicant	SUNIL KUMAR K
Respondent	THE STATE TAX OFFICER & OTHERS
Court	Kerala High Court
State	Kerala
Date	Jul 8, 2024
Order No.	WA NO. 938 of 2024
Citation	2024(7) TAXREPLY 10213
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Section 146

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ORDER
JUDGMENT DR. A.K.JAYASANKARAN NAMBIAR, J. The petitioner in WP(C).No. 6240 of 2024 is the appellant herein aggrieved by the judgment dated 20.03.2024 of the learned Single Judge in the Writ Petition. 2. Briefly stated the facts necessary for the disposal of the Writ Appeal are as follows: The appellant who was a dealer under the Central Goods and Services Tax Act/Kerala State Goods and Services Tax Act, (CGST/SGST), 2017 and Rules approached the writ court impugning Ext.P12 assessment order. The principal contention raised by the learned counsel for the appellant was that the assessment order was communicated to the appellant through the portal that was notified by the Government for such purposes in accordance with Section 146 of the CGST Act, and hence he was not aware of the order since he had accessed the portal belatedly. It was his further contention that the Government had not notified the portal for the purposes of uploading orders, notices, etc., and therefo....