2024 (6) TMI 1095

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....j Krishnan Perot, Vineetha A.A. For the Respondents : By Adv. Resmitha R. Chandran (Government Pleader) JUDGMENT The petitioner is an assessee under CGST/KSGST Rules, 2017. The petitioner has filed this writ petition challenging Ext. P3 order issued under Section 73 (9) of the CGST/KSGST Act, 2017 by the 1st respondent. The grievance of the petitioner is that the petitioner has not receiv....

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....otices. It is for the petitioner to furnish the address for communication to the Department and if there is change in address, that has also to be intimated. If the address to which the communications are to be send is not updated, the State Tax Officer can sent notices only at the address provided and complete the adjudication proceedings. Having not intimated the correct address for communicatio....