The Hon’ble Kerala High Court in Koduvayur Constructions v. Assistant Commissioner-Works Contract [WP(C) No. 21212 of 2023 dated August 07, 2023] held that, it is assessee’s responsibility to check the GST portal for any notice or order that had been served on it the assessment order was not served in a valid manner was untenable.
Source a2ztaxcorp
