Prema Sadanandan Anand Vs Assistant State Tax Officer
Date: January 8, 2026
Subject Matter
Uploading the assessment order to the web portal constitutes valid service under Section 169
Summary
The High Court has disposed of the writ petition, upholding the recovery notice for interest and penalty. The Court found that uploading the assessment order to the web portal constitutes valid service under Section 169 of the CGST Act, making the li…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT The petitioner is a tax payer registered under the provisions of the Central Goods and Services Tax Act, 2017, and the Kerala State Goods and Services Tax, 2017. The grievance highlighted by the petitioner in this writ petition is against Ext.P5 notice of recovery issued to the petitioner for realizing the tax arrears along with interest and pen…