Validity of GST Assessment Order served by uploading it on Web Portal

K.U. Niyas Vs Assisstant Commissioner (Kerala High Court) The issue under consideration is whether the serving of assessment order by uploading it on web portal and not communicated separately to the assessee will be considered as valid under law? High Court states that, as per Section 169(c) and (d) of the GST Act the service of any communication to the e-mail address provided by an assessee at the time of registration, as also by making available the communication in the common portal of the department, is to be treated as an effective communication under the statute. Therefore, the petition...