K.U. Niyas Vs Assistant Commissioner, State Tax
- Court:
- High Court
- Bench:
- Kerala
- Date:
- August 20, 2020
- Type:
- Writ Petition
- Members:
- A.K.JAYASANKARAN NAMBIAR
Subject
Service of any communication to the e-mail address provided by the assessee at the time of registration is to be treated as an effective communication
Summary
As per Section 169(c) and (d) of the GST Act the service of any communication to the e-mail address provided by an assessee at the time of registration, as also by making available the communication in the common portal of the department, is to be tr…
Judgement
The petitioner has approached this Court impugning Ext.P2 series of demand cum recovery notices issued to him under the GST Act. It would appear that Ext.P2 series of demand notices were issued to the petitioner, pursuant to assessment orders that were passed as early as on 25.11.2019 and 27.11.2019 respectively, for the assessment period April 2018 and May 2018 to May 2019. It is the case of the…