Case LawW.P.(C) No. 14376 of 2020
Pee Bee Enterprises Vs Assistant Commissioner, State Tax
- Court:
- High Court
- Bench:
- Kerala
- Date:
- August 17, 2020
- Type:
- Writ Petition
- Members:
- A.K.JAYASANKARAN NAMBIAR, J
Subject
GST Orders can be served by uploading them on the web portal
Best Judgement Assessment
Summary
The assessment orders dated 20.8.2019 were served on the petitioner through publication on the web portal on 20.8.2019 itself. Over and above that, an email was also sent to the petitioner at his registered email id, although the petitioner says that…
Judgement
The petitioner has approached this Court aggrieved by Exts.P1 and P2 assessment orders and Exts.P8 and P9 consequential demand notices issued him under the GST Act. In the writ petition it is the case of the petitioner that the assessments pertaining to the months April and May 2019 were completed under Section 62 of the SGST Act on best judgment basis, taking note of the non filing of returns by…