Would uploading an SGST assessment order on a Web Portal constitute a valid notice?

Justice  AK Jayasankaran Nambiar  of the Kerala High Court responded to this in the affirmative in a case concerning the (Kerala) State Goods and Services Tax Act. ( Pee Bee Enterprises v. Asst Commr .) After a person failed to furnish his State Tax returns at the proper time, an assessing officer had published an assessment order for a certain amount on the tax authority’s web portal an…