K.U. Niyas (Prop: Gold Wood Enterprises) Vs Assistant Commissioner
Date: August 19, 2020
Subject Matter
Service of GST orders by publication on portal or by registration email address is sufficient service
Summary
In this case, the petitioner challenged a series of demand cum recovery notices issued under the GST Act, which stemmed from assessment orders dated 25.11.2019 and 27.11.2019 for the assessment periods from April 2018 to May 2019. The petitioner argu…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT 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…