Non-Signed Assessment Order in GST Portal: Kerala HC Dismisses Writ

Kottukappillil Geogy George Vs State Tax Officer (Kerala High Court)

Introduction: In the case of Kottukappillil Geogy George vs. State Tax Officer, the petitioner challenged an assessment order (Ext.P3) and a demand notice (Ext.P4) dated September 24, 2022, and June 7, 2023, respectively, before the Kerala High Court. The primary contention in the writ petition was that the assessment order had been uploaded without a digital signature. This article provides a detailed analysis of the case and the Kerala Hi

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