Sunil Kumar K Vs State Tax Officer (Kerala High Court)
In the case of Sunil Kumar K Vs State Tax Officer (Kerala High Court), the Kerala High Court addressed an important issue regarding the use of the common portal for communication of GST-related orders. The appellant, Sunil Kumar K, challenged a judgment from the learned Single Judge concerning the assessment order communicated through the government portal. The primary contention was that the portal used for the assessment order was not officially notified for such purposes under Section 146 of the Central Goods and Services Tax (CGST) Act. This article delves into the details of the case, the arguments presented, and the court’s ruling.
1. Case Background
Sunil Kumar K, the appellant, was a dealer under the CGST/Kerala State Goods and Services Tax (SGST) Act, 2017. The dispute arose when the appellant contested an assessment order communicated through a government portal. The core argument was that the portal used for the order was not intended for such notifications, as per Section 146 of the CGST Act.
2. Arguments of the Appellant
The appellant’s counsel, Sri. Bobby John, argued that Section 146 of the CGST Act specified the portal’s use for particular functions, such as registration, tax payments, and returns, but did not include the uploading of assessment orders. Hence, he claimed that the assessment order communicated through this portal was invalid. The counsel highlighted that the government had not notified the portal for the purposes of uploading orders and notices.
