GST Recovery Notice Upheld as Uploading Assessment Order on Portal Is Valid Service

Prema Sadanandan Anand Vs Assistant State Tax Officer (Kerala High Court) The petitioner, a taxpayer registered under the Central Goods and Services Tax Act, 2017 and the Kerala State Goods and Services Tax Act, 2017, filed a writ petition challenging a recovery notice issued for realization of tax arrears along with interest and penalty for the assessment year 2019–20. The recovery notice demanded payment of ₹2,45,819/-. The petitioner contended that the admitted tax liability had already been paid prior to the assessment order, and this fact was also reflected in the assessment order its...