Service of GST orders by publication on portal is sufficient service: Kerala HC

K.U. Niyas Vs Assistant Commissioner (Kerala High Court) In the case of K.U. Niyas vs. Assistant Commissioner, the petitioner challenged demand-cum-recovery notices under the GST Act, arguing that the assessment orders for April 2018 and May 2018 to May 2019 were not properly served. The petitioner claimed that he became aware of the orders only after receiving the demand notices, prompting him to file returns within 30 days to seek withdrawal of the assessment orders under Section 62 of the GST Act. However, the respondents contended that the orders had been uploaded on the GST portal on 25.1...