Case Law Details
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
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