HC: Assessment-orders uploaded on web-portal an effective communication, dismisses challenge to demand notice

Kerala HC dismisses the petition challenging the demand notices issued to the assessee pursuant to assessment orders which were uploaded on department's web portal; Perusing Section 169(c) and (d) of GST Act which states that “the service of any communication …by making available the communication in the common portal of the department, was to be treated as an effective communication under the statute”, explains that said assessment orders were duly served &&nb...