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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