Kottukappillil Geogy George Vs State Tax Officer
Date: September 10, 2023
Subject Matter
Assessment order cannot be struck down for not being signed digitally on the portal as digitally signed copies are available on the website
Summary
This is a case where the petitioner challenged an assessment order and a demand notice before the Kerala High Court. The primary contention was that the assessment order had been uploaded without a digital signature. The petitioner argued that this n…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT 1. Heard Sri.Harisankar V.Menon, learned counsel for the petitioner as well as Ms.Reshmitha Ramachandran, learned Government Pleader appearing for the respondents. 2. This writ petition has been filed under Article 226 of the Constitution of India impugning Ext.P3 assessment order and Ext.P4 demand notice dated 24.09.2022 and 07.06.2023 respecti…