Kerala HC Upheld GST Portal Upload of Assessment Order as Statutorily Permissible

Sunil Kumar K Vs State Tax Officer (Kerala High Court) The Kerala High Court considered a writ appeal challenging the dismissal of a writ petition against an assessment order communicated through the GST common portal. The appellant contended that the assessment order was uploaded on the portal notified under Section 146 of the CGST Act, and since uploading of orders was not specifically mentioned as a notified purpose under that provision, the communication was invalid. It was argued that the portal was meant only for registration, payment of tax, filing returns, and other specified functions...