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T.K NAVAS vs. COMMISSIONER OF GOODS AND SERVICE TAXES DEPARTMENT AND OTHERS
(Kerala High Court)

Hon'ble Judges:

ZIYAD RAHMAN A. A.
Pet. Counsel
Moosa E. S.
Res. Counsel
P. R Sreejith
Arun Ajay Shankar

Petitioner / Applicant

T.K NAVAS
Respondent COMMISSIONER OF GOODS AND SERVICE TAXES DEPARTMENT AND OTHERS
Court Kerala High Court
State

Kerala

Date Jun 9, 2025
Order No.

WP (C) NO. 20976 OF 2025

Citation

2025(6) TAXREPLY 13652
Original Order
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ORDER

This writ petition is submitted by the petitioner being aggrieved by Ext.P5 order, issued by the 3rd respondent under Section 73 of the SGST/CGST Act, 2017. According to the petitioner, the aforesaid order was passed without proper notice to the petitioner. The learned Counsel for the petitioner contended that, even though the notice to the petitioner was uploaded in the portal, the same was not served upon the petitioner, in any of the methods contemplated under Section 169(1) (a), (b) and (c) of the SGST/CGST Act and therefore, the fact that the notice was uploaded in the portal by itself cannot be treated as a proper service of notice. Therefore, the learned Counsel for the petitioner contends that, Ext.P5 order has to be interfered with for violation of principles of natural justice. 2. I have heard Sri.Moosa E.S., learned Counsel for the petitioner and Sri.Arun Ajay Shankar, learned Government Pleader for the respondents. 3. As far as the service of notice is concerned,....

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