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TMI Blog2024 (7) TMI 915X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant was that the assessment order was communicated to the appellant through the portal that was notified by the Government for such purposes in accordance with Section 146 of the CGST Act, and hence he was not aware of the order since he had accessed the portal belatedly. HELD THAT:- A reading of Section 169 of the Act makes it abundantly clear that any decision, order, summons, notice or othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eshmitha Ramachadran JUDGMENT DR. A.K.JAYASANKARAN NAMBIAR, J. The petitioner in WP(C).No. 6240 of 2024 is the appellant herein aggrieved by the judgment dated 20.03.2024 of the learned Single Judge in the Writ Petition. 2. Briefly stated the facts necessary for the disposal of the Writ Appeal are as follows: The appellant who was a dealer under the Central Goods and Services Tax Act/Kerala State ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... downloaded the assessment order from the very same portal, and therefore, the delay occasioned in retrieving the assessment order from the portal was a predicament that the appellant found himself in because of his own latches. The learned Single Judge, therefore, relegated the appellant to his alternate remedy of filing an appeal in terms of Section 107 of the GST Act. The Writ Petition was dism ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation under the Act or Rules may be served on the assessee, inter alia, by making it available on the common portal. We are of the view that this statutory provision has to be read along with the provisions of Section 146, and when so read, it would mean that once a common portal is notified for the purposes of the Act, then any of the actions such as registration, payment of tax, furnishing of r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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