SURYA RESMI TRADERS v. STATE TAX OFFICER & ORS.

Introduction

This judgment clarifies the requirements of valid electronic service of notices under the GST regime. The Kerala High Court held that, prior to the revamping of the GST portal, merely uploading a show cause notice or assessment order in the “Additional Notices/Orders” tab instead of the regular “Notices and Orders” tab did not constitute proper service of notice. Consequently, an appeal filed against such an order could not be dismissed as time-barred, since the assessee had not been properly served.

Background of the Case

The petitioner, Surya Resmi Traders, was issued a notice for determination of tax under Section 73 for the period July 2017 to March 2018.