Sunil Kumar K Vs State Tax Officer
Date: July 7, 2024
Court: High Court
Bench: Kerala
Type: Writ Appeal
Judge(s)/Member(s): A.K.JAYASANKARAN NAMBIAR, JUSTICE SYAM KUMAR V.M
Subject Matter
Assessment order communicated through the common portal is valid
Summary
In the case of **Sunil Kumar K Vs State Tax Officer**, the Kerala High Court examined the validity of an assessment order communicated through a government portal that the appellant claimed was not officially notified under Section 146 of the CGST Ac…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT 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…