Validity of Assessment Orders Served via GST Common Portal: Judicial Analysis
The Hon'ble Kerala High Court recently delivered a significant judgment regarding the procedural validity of communicating assessment orders through the Goods and Services Tax (GST) digital infrastructure. In the case of Sunil Kumar K Vs State Tax Officer, the Division Bench addressed whether an assessment order uploaded on the GST common portal constitutes valid service of notice under the relevant statutes.
Background of the Dispute
The writ appeal arose from a judgment passed by a learned Single Judge, which had dismissed the writ petition filed by the assessee. The assessee, a registered dealer under the Central Goods and Services Tax Act/Kerala State Goods and Services Tax Act, 2017, challenged an assessment order (referred to as Ext.P12).
The primary grievance of the assessee was that the assessment order was communicated solely by uploading it to the GST common portal. The assessee contended that they were unaware of the order as they had not accessed the portal in time. Consequently, the assessee argued that the mode of communication was legally flawed.