2025 (5) TMI 132

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..... hushara James, Senior Government Pleader JUDGMENT Petitioner challenges Ext.P3 order of determination of tax under Section 73 of the CGST Act, 2017/ KSGST Act, 2017 apart from Ext.P7 order of the appellate authority. 2. Petitioner is a registered tax payer, who was issued with a notice of determination of tax for the period July 2017 to March 2018. Petitioner specifically contended that the not .....

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..... no proper service of show cause. Despite the specific contention that the notice of determination as well as subsequent order thereon, were both uploaded in the tab for "additional notices/ orders", the appellate authority dismissed the appeal on the ground of delay. Petitioner challenges the aforesaid orders in this writ petition. 4. I have heard Sri. Padmanathan K.V., the learned counsel for t .....

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..... for additional notices and orders cannot amount to proper service of notice without appropriate instructions. In the instant case, petitioner's contention was that the show cause notice as well as the order of determination of tax were both uploaded only in the tab for additional notices and orders and hence he was unaware of the order. In the light of the above contention, the appeal filed by .....

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