T.K Navas (Prop: Super Sonic Aluminium Traders) Vs Commissioner of Goods And Service Taxes Department
Date: June 8, 2025
Subject Matter
Service of Notice via Common Portal is Sufficient for Proceedings Under SGST/CGST Act
Summary
The High Court has dismissed the writ petition, upholding that service of notice via the common portal, as contemplated under Section 169(1)(d) of the SGST/CGST Act, 2017, constitutes valid service. The petitioner's contention that a specific method…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT This writ petition is submitted by the petitioner being aggrieved by Ext.P5 order, issued by the 3 rd respondent under Section 73 of the SGST/CGST Act, 2017. According to the petitioner, the aforesaid order was passed without proper notice to the petitioner. The learned Counsel for the petitioner contended that, even though the notice to the pet…