The Kerala High Court in KU Niyas Vs. Asstt Commissioner 2020(41) GST 15 Kerala, held in case best judgment assessment order has been framed pursuant to non-filing of returns.
The court further held that the benefit of withdrawal of assessment cannot be given since the petitoner failed to file returns within 30 days of service of assessment order.
The High Court has rejected the contention of the petitioner that he did not receive the said assessment order on the plea as the said order has been posted on the website of the Departemnt and also sent through E Mail at the registered E mail of the petitioner.
The High Court has rejected the contention of the petitioner for rejection of post demand notice.
The High Court conclusively held that service of any communication would be complete moment it is posted on the common portal and communicated through registered E Mail of the assesseem in accordance with Section 169 of CGST Act, 2017.
However, the High Court allowed six weeks time to petitioner to file an statutotry appeal and recovery of tax has been stayed for a period of six weeks to enable the assessee to file statutory appeal under Section 107 of CGST Act.