2020 (11) TMI 573

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..... MT.MEERA V.MENON SMT.K.KRISHNA FOR THE RESPONDENT : BY SMT.THUSHARA JAMES, GOVT. PLEADER ORDER This Review Petition has been posted before this court today at my instance to remedy a wrong that was occasioned to the petitioner through a dismissal of his writ petition, and later, his Review Petition. W.P.(C).No.15297/2020 was preferred by the writ petitioner impugning demand-cum-recovery notices .....

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..... ed on the averments of the respondent State Government in its counter affidavit, that the assessment orders had, in fact, been communicated to the petitioner through uploading the same on the common web portal as statutorily permitted under Section 169 (1) (d) of the GST Act. In the absence of any reason to disbelieve or contradict the said averments of the respondent, this court accepted the same .....

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..... ltaneously uploaded on the common web portal and that the statements made before this court on the earlier occasion were as regards uploading of the assessment orders on the back-end web portal maintained by the State Government and not to the common web portal maintained by the GST Network. 5. It is apparent therefore that the factual basis that informed the decision in WP 15297/2020 was erroneo .....

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