Case Law Details
Koduvayur Constructions Vs Assistant Commissioner-Works Contract (Kerala High Court)
Introduction: Delve into the recent judgment by the Hon’ble Kerala High Court in the case of Koduvayur Constructions vs Assistant Commissioner-Works Contract. The court addressed the crucial issue of the validity of serving assessment orders on the GST portal and its impact on the taxpayer’s responsibility.
Detailed Analysis: M/s. Koduvayur Constructions, a registered dealer under the CGST Act, faced a cancellation of its GST registration. Despite believing it had no further tax liability, the Assistant Commissioner issued an assessment order demanding payment. The petitioner argued that the notice served through the GST portal was not valid, challenging the entire proceedings.
The court, citing Section 169 of the CGST Act, emphasized various methods of serving notices, including making them available on the common portal. It noted that the petitioner’s duty was to check and verify the portal for any communication from the Revenue Department. The court dismissed the petitioner’s contention that the assessment order was not served in a valid manner, stating it was the petitioner’s fault for not checking the GST portal.
Conclusion: The Kerala High Court’s decision reaffirms the validity of serving assessment orders on the common GST portal and underscores the taxpayer’s responsibility to monitor the portal for important communications. The ruling in the Koduvayur Constructions case highlights the significance of digital communication in tax matters and establishes that non-compliance with portal notices can’t be used to challenge the validity of assessments.
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