GST Notice Sent to Email Valid Despite Upload under wrong head on portal

KVJ Builders & Developers Private Limited Vs State Tax Officer (Kerala High Court) The Kerala High Court addressed a petition filed by KVJ Builders & Developers Private Limited challenging a GST order issued under Section 73 of the Kerala State Goods and Services Tax Act, 2017, for the financial year 2018-19. The petitioner, a government contractor, claimed that a show cause notice (SCN) issued on December 23, 2023, was not noticed because it was uploaded in the “additional notices and orders” tab of the GST portal instead of the main “notices and orders” tab. A...