Sunil Kumar K vs. The State Tax Officer-I, Kottarakkara
Held
The Court rejected the Section 146 contention, noting the petitioner had admitted downloading the order from the website. It held that the petitioner should have availed the alternative remedy of appeal under Section 107, finding no infirmity in the assessment order.
Facts
The petitioner challenged an assessment order (Ext.P12) under the GST Act, contending that the Government had not notified a portal under Section 146 for uploading orders, thereby denying access to the impugned order.
Key Issues
Whether an assessment order was invalid due to non-notification of a government portal under Section 146, and the maintainability of a writ petition when an alternative remedy under Section 107 is available.
Sections Cited
Section 146, Section 107
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 20TH DAY OF MARCH 2024 / 30TH PHALGUNA, 1945 WP(C) NO. 6240 OF 2024 PETITIONER: SUNIL KUMAR K, AGED 47 YEARS PROPRIETOR, 'M/S NANDINI TRADERS', THEVELAPPURAM, PUTHOOR, KOLLAM DISTRICT, PIN - 691507 BY ADVS. BOBBY JOHN S.AJAYGHOSH KUMAR RESPONDENTS: 1 THE STATE TAX OFFICER-I, KOTTARAKKARA, TAX PAYER SERVICE CIRCLE, STATE GST DEPARTMENT, MINI CIVIL STATION, KOTTARAKKARA, PIN - 691506 2 THE ASSISTANT COMMISSIONER, STATE TAX OFFICE, KOTTARAKKARA, STATE GST DEPARTMENT, MINI CIVIL STATION, KOTTARAKKARA, PIN - 691506 3 THE DEPUTY COMMISSIONER (AR) TAX PAYER SERVICE, STATE GOODS AND SERVICE TAX DEPARTMENT, KOLLAM,O/O OF JOINT COMMISSIONER, TAX PAYER SERVICE, SGST DEPARTMENT,ASRAMAM P O, KOLLAM DISTRICT, PIN - 691502 4 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REPRESENTED BY THE PRINCIPAL COMMISSIONER GST, GST POLICY WING, NO.503, B WING, 5TH FLOOR, CBIC, HUDCO VISHALA BUILDING, BHIKAJI CAMA PLACE, R. K. PURAM, NEW DELHI, PIN - 110066 BY ADV THOMAS MATHEW NELLIMOOTTIL RESHMITA RAMACHANDRAN-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.03.2024, THE CO
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