Koduvayur Constructions vs. The Assistant Commissioner-Works Contract
Held
The Court held that service of the assessment order via the common portal is a valid mode of service under Section 169(1)(d) of the CGST Act. The petitioner's belief of no liability after registration cancellation did not absolve them from verifying the common portal for communications.
Facts
The petitioner's GST registration was cancelled. Subsequently, an assessment order demanding Rs. 19,22,566/- was issued and made available on the common portal. The petitioner challenged the demand, claiming no effective service of notice and a bona fide belief of no further liability after registration cancellation.
Key Issues
The key legal issue was whether the assessment order was validly served on the petitioner, specifically concerning the modes of service under the CGST Act after GST registration cancellation.
Sections Cited
Section 169
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS MONDAY, THE 7TH DAY OF AUGUST 2023 / 16TH SRAVANA, 1945 WP(C) NO. 21212 OF 2023 PETITIONER/S: KODUVAYUR CONSTRUCTIONS, XI/382, OPPOSITE KODUVAYUR GRAMA PANCHAYATH OFFICE, KODUVAYUR, PALAKKAD DISTRICT, REPRESENTED BY R.RAMESH, MANAGING PARTNER, PIN - 678501 BY ADV ALAN PRIYADARSHI DEV RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER-WORKS CONTRACT, STATE GST DEPARTMENT KERALA, PALAKKAD, PIN - 678001 2 THE DEPUTY COMMISSIONER OF STATE (ARREAR RECOVERY) STATE GST DEPARTMENT, SECOND FLOOR, SGST COMPLEX, PALAKKAD, PIN - 678001 OTHER PRESENT: SMT.THUSHARA JAMES, SENIOR GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
C.S DIAS,J. --------------------------- ----------------------------- Dated this the 7th day of August, 2023 . JUDGMENT The writ petition is filed, inter alia, to direct the first respondent from initiating any proceedings against the petitioner under the Revenue Recovery Act.
The petitioner’s case is
The judgment continues below.
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