Communication by way of e-mail or upload of orders on GST portal is effective delivery of such communication under the statute
Last updated: 09 September 2020
Court :
Kerala High Court
Brief :
Citation :
K.U. NIYAS
PROPRIETOR, M/s GOLD WOOD ENTERPRISES
Vs
1. THE ASSISTANT COMMISSIONER
STATE GOODS AND SERVICE TAX DEPARTMENT, PERUMBAVOOR
2. THE STATE OF KERALA,
REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM
3. THE COMMISSIONER OF STATE TAX,
STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM
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