2026 (3) TMI 566

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....ZIYAD RAHMAN A.A. For the Petitioner: By Advs. Sri. C.K. Sreejith, Smt. Namitha Jyothish, Smt. Kozhipurath Praseetha Gopalakrishnan. For the Respondents: Sri. Sudhin-R1, Adv Reshmitha R Chandran Sr GP, Sri V Girishkumar-SC. JUDGMENT This writ petition is submitted by the petitioner, a registered tax payer. The petitioner is an assessee under the CGST and SGST Act, 2017. This writ petit....

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....he petitioner had submitted Ext.P7 appeal beyond the time limit contemplated under Section 107 of the Act. The case of the petitioner is that they were not aware of the issuance of Ext.P1, as they did not receive any alert, even though the same was uploaded in the web portal. It was in these circumstances the above reliefs are referred to. 3. Heard the learned counsel for the petitioner, the le....

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....y alert by E-mail or SMS regarding the uploading of Ext.P1 order. I am of the view that going by the scheme of the Act and the manner in which the service of notice is contemplated under Section 169, the same is not envisaged. In this case there is no dispute with regard to the fact that the order was uploaded in the web portal. 5. Apart from the above, on going through the Ext.P1 order, it can....