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    <title>2026 (10) TMI 567 - KERALA HIGH COURT</title>
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    <description>Writ jurisdiction is not available to challenge a portal-uploaded tax notice and consequential final order when the recipient received the notice but failed to use the prescribed statutory remedy. Objections that the electronic notice was merely a summary or lacked required particulars had to be raised through a timely reply before the final order. Unsubstantiated claims of not viewing the portal notice or order, despite accessing the portal for input tax credit purposes, do not excuse continued inaction. Rejection of the writ petition for failure to pursue the alternative statutory remedy therefore stands.</description>
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