Kerala HC Sets Aside GST Order Due to Improper Notice Service

Ramanattu Motor Corp. Vs State of Kerala (Kerala High Court) The Kerala High Court, in Ramanattu Motor Corp. v. State of Kerala, addressed the issue of improper service of notices under the GST Act. The petitioner, a partnership firm, challenged a tax determination order under Section 73 of the CGST/SGST Act, claiming that neither the Show Cause Notice (SCN) nor the final order was served directly. The petitioner became aware of the proceedings only when a recovery notice was uploaded to the GST portal. The SCN was placed under ‘Additional Notices and Orders’ instead of the more commonly a...