Service of Assessment Order on GST Portal Can’t be Challenged Being Legal Mode of Service | Kerala HC
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- Last Updated on 16 August, 2023
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Case Details: Koduvayur Constructions v. Assistant Commissioner - [2023] 153 taxmann.com 333 (Kerala)
Judiciary and Counsel Details
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- C.S. Dias, J.
- Alan Priyadarshi Dev, Adv. for the Petitioner.
- Smt. Thushara James, Sr. Govt. Pleader for the Respondent.
Facts of the Case
The petitioner was a registered dealer under the CGST Act, 2017. The GST registration of petitioner was cancelled with effect from 30-9-2021. It was under the bona fide belief that it had no further liability under the CGST/SGST Acts but the department served an order on the GST Portal, calling upon the petitioner to pay an amount of Rs. 19,22,566/-.
It filed writ petition and contended that there had been no effective service of notice on the petitioner and unreasonable demand was raised by the department.
High Court Held
The Honorable High Court noted that the assessment order was made available on common portal which is an alternative mode of service provided under section 169(1) of CGST Act. It was bounden duty of petitioner to have verified its common portal that was made available as per provision. Therefore, the contentions raised by the petitioner that assessment order was not served as per provisions of Act were untenable.
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