2025 (7) TMI 620

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....<br>KERALA HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 1-7-2025<br>WP (C) NO. 16114 OF 2025 - -<br>GST<br>THE HONOURABLE MR. JUSTICE ZIYAD RAHMAN A.A. FOR THE PETITIONER : BY ADV SHRI.E.C.AHAMED FAZIL FOR THE RESPONDENT : SHRI.V.GIRISHKUMAR, SC, SHRI.ARUN AJAY SANKAR, G.P JUDGMENT The petitioner is a registered person under the provisions of the Central Goods and Servic....

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....celled. The petitioner was not aware of the same, as the order was not sent to the petitioner, in the address provided in the details of the registration. Now the statutory period for filing the appeal is also over and this writ petition is filed in such circumstances seeking the following reliefs:- (i) To call for records leading to Exhibit P3 and Exhibit P4 and quash the same by issuing....

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....ed by the learned counsel for the petitioner is that, as Ext.P3 notice and Ext.P4 order were not sent to the address of the petitioner by post, he was not aware of the issuance of the same. Even according to the petitioner, Exts.P3 and P4 were only uploaded in the web-portal, as he was not regularly carrying on the business he was not frequently accessing the portal to verify the notices issued to....