IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THURSDAY, 20TH DAY OF AUGUST 2020 / 29TH SRAVANA, 1942 WP(C).No.13647 OF 2020(E) PETITIONER: K.U.NIYAS AGED 33 YEARS PROPRIETOR, M/S.GOLD WOOD ENTERPRISES, NANGELIL TOWER, P.P.ROAD, PERUMBAVOOR. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY RESPONDENTS: 1 ASSISTANT COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, SPECIAL CIRCLE, PERUMBAVOOR-683542. 2 STATE OF KERALA, REPRESENTED BY SECRETARY, TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM-695001. 3 COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM-695002. R1-3 BY GOVERNMENT PLEADER DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.08.2020, COURT ON SAME DAY DELIVERED FOLLOWING: W.P.(C).No.13647 of 2020 2 JUDGMENT petitioner has approached this Court impugning Ext.P2 series of demand cum recovery notices issued to him under GST Act. It would appear that Ext.P2 series of demand notices were issued to petitioner, pursuant to assessment orders that were passed as early as on 25.11.2019 and 27.11.2019 respectively, for assessment period April 2018 and May 2018 to May 2019. It is case of petitioner that assessment orders were not served on him but, immediately on receipt of demand notices, he took necessary steps and filed returns for said period, within thirty days from date of receipt of demand notices, so as to get benefit of withdrawal of assessment orders as contemplated under S.62 of GST Act. 2. It is borne out from statement filed on behalf of respondents that assessment orders were uploaded on web portal of department on same dates, namely, 25.11.2019 and 27.11.2019 as they were passed. As per provisions of Section 62 of GST Act, assessee had option to file returns for period concerned, within 30 days from date of receipt of orders passed on best judgment basis by assessing authority, for getting orders withdrawn. In instant case, while assessment orders passed on best judgment basis were uploaded on web portal of department on 25.11.2019 and 27.11.2019, petitioner did not file his returns for W.P.(C).No.13647 of 2020 3 period covered by said orders within 30 days from said date. On contrary, returns pertaining to said period were filed within 30 days from date of receipt of demand notices that followed assessment orders. 3. On consideration of facts and circumstances of case and submissions made across bar, I note that as per Section 169(c) and (d) of GST Act service of any communication to e-mail address provided by assessee at time of registration, as also by making available communication in common portal of department, is to be treated as effective communication under statute. I find, therefore, that petitioner cannot wish away fact that assessment orders were brought to his notice on 25.11.2019 and 27.11.2019 respectively. Inasmuch as returns filed by petitioner for period covered by assessment orders were belated in that they were filed more than 30 days after date of service of orders on petitioner via web portal of department, he cannot aspire for benefit of withdrawal of assessment orders as mandated under Section 62 of GST Act. Writ Petition in challenge to assessment orders and demand notices therefore fails and is accordingly dismissed. 4. Taking note of submission of learned counsel for petitioner that he would require some time to prefer appeals against W.P.(C).No.13647 of 2020 4 assessment orders, I direct that recovery proceedings for recovery of amounts confirmed against petitioner, by assessment orders and demand notices impugned in Writ Petition, shall be kept in abeyance for period of six weeks so as to enable petitioner to move appellate authority through statutory appeals in meanwhile. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE mns/20.8.2020 W.P.(C).No.13647 of 2020 5 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF MONTHLY RETURN FILED FOR MONTH OF APRIL, 2018 ALONG WITH ACKNOWLEDGMENT. EXHIBIT P1(A) TRUE COPY OF MONTHLY RETURN FILED FOR MONTH OF MAY, 2018 ALONG WITH ACKNOWLEDGMENT. EXHIBIT P1(B) TRUE COPY OF MONTHLY RETURN FILED FOR MONTH OF JUNE, 2018 ALONG WITH ACKNOWLEDGMENT. EXHIBIT P1(C) TRUE COPY OF MONTHLY RETURN FILED FOR MONTH OF JULY, 2018 ALONG WITH ACKNOWLEDGMENT. EXHIBIT P1(D) TRUE COPY OF MONTHLY RETURN FILED FOR MONTH OF AUGUST, 2018 ALONG WITH ACKNOWLEDGMENT. EXHIBIT P1(E) TRUE COPY OF MONTHLY RETURN FILED FOR MONTH OF SEPTEMBER, 2018 ALONG WITH ACKNOWLEDGMENT. EXHIBIT P1(F) TRUE COPY OF MONTHLY RETURN FILED FOR MONTH OF OCTOBER, 2018 ALONG WITH ACKNOWLEDGMENT. EXHIBIT P1(G) TRUE COPY OF MONTHLY RETURN FILED FOR MONTH OF NOVEMBER, 2018 ALONG WITH ACKNOWLEDGMENT. EXHIBIT P1(H) TRUE COPY OF MONTHLY RETURN FILED FOR MONTH OF DECEMBER, 2018 ALONG WITH ACKNOWLEDGMENT. EXHIBIT P1(I) TRUE COPY OF MONTHLY RETURN FILED FOR MONTH OF JANUARY, 2019 ALONG WITH ACKNOWLEDGMENT. EXHIBIT P1(J) TRUE COPY OF MONTHLY RETURN FILED FOR MONTH OF FEBRUARY, 2019 ALONG WITH ACKNOWLEDGMENT. EXHIBIT P1(K) TRUE COPY OF MONTHLY RETURN FILED FOR MONTH OF MARCH, 2019 ALONG WITH ACKNOWLEDGMENT. W.P.(C).No.13647 of 2020 6 EXHIBIT P2 TRUE COPY OF DEMAND CUM RECOVERY NOTICE IN FORM GST DRC-07 ISSUED BY 1ST RESPONDENT FOR MONTH OF APRIL, 2018 DATED 26.12.2019. EXHIBIT P2(A) TRUE COPY OF DEMAND CUM RECOVERY NOTICE IN FORM GST DRC-07 ISSUED BY 1ST RESPONDENT FOR MONTH OF MAY, 2018 DATED 30.12.2019. EXHIBIT P2(B) TRUE COPY OF DEMAND CUM RECOVERY NOTICE IN FORM GST DRC-07 ISSUED BY 1ST RESPONDENT FOR MONTH OF JUNE, 2018 DATED 30.12.2019. EXHIBIT P2(C) TRUE COPY OF DEMAND CUM RECOVERY NOTICE IN FORM GST DRC-07 ISSUED BY 1ST RESPONDENT FOR MONTH OF JULY, 2018 DATED 30.12.2019 EXHIBIT P2(D) TRUE COPY OF DEMAND CUM RECOVERY NOTICE IN FORM GST DRC-07 ISSUED BY 1ST RESPONDENT FOR MONTH OF AUGUST, 2018 DATED 30.12.2019 EXHIBIT P2(E) TRUE COPY OF DEMAND CUM RECOVERY NOTICE IN FORM GST DRC-07 ISSUED BY 1ST RESPONDENT FOR MONTH OF SEPTEMBER, 2018 DATED 30.12.2019 EXHIBIT P2(F) TRUE COPY OF DEMAND CUM RECOVERY NOTICE IN FORM GST DRC-07 ISSUED BY 1ST RESPONDENT FOR MONTH OF OCTOBER, 2018 DATED 30.12.2019 EXHIBIT P2(G) TRUE COPY OF DEMAND CUM RECOVERY NOTICE IN FORM GST DRC-07 ISSUED BY 1ST RESPONDENT FOR MONTH OF NOVEMBER, 2018 DATED 30.12.2019 EXHIBIT P2(H) TRUE COPY OF DEMAND CUM RECOVERY NOTICE IN FORM GST DRC-07 ISSUED BY 1ST RESPONDENT FOR MONTH OF DECEMBER, 2018 DATED 30.12.2019 EXHIBIT P2(I) TRUE COPY OF DEMAND CUM RECOVERY NOTICE IN FORM GST DRC-07 ISSUED BY 1ST RESPONDENT FOR MONTH OF JANUARY, 2019 DATED 30.12.2019 W.P.(C).No.13647 of 2020 7 IN FORM GST DRC-07 ISSUED BY 1ST RESPONDENT FOR MONTH OF FEBRUARY, 2019 DATED 30.12.2019 EXHIBIT P2(K) TRUE COPY OF DEMAND CUM RECOVERY NOTICE IN FORM GST DRC-07 ISSUED BY 1ST RESPONDENT FOR MONTH OF MARCH, 2019 DATED 30.12.2019 EXHIBIT P3 TRUE COPY OF ASSESSMENT ORDER IN FORM GST ASMT-13 DATED 25.11.2019 ISSUED BY 1ST RESPONDENT FOR MONTH OF APRIL, 2018. EXHIBIT P3(A) TRUE COPY OF ASSESSMENT ORDER IN FORM GST ASMT-13 DATED 27.11.2019 ISSUED BY 1ST RESPONDENT FOR MONTH OF MAY, 2018. EXHIBIT P3(B) TRUE COPY OF ASSESSMENT ORDER IN FORM GST ASMT-13 DATED 27.11.2019 ISSUED BY 1ST RESPONDENT FOR MONTH OF JUNE, 2018. EXHIBIT P3(C) TRUE COPY OF ASSESSMENT ORDER IN FORM GST ASMT-13 DATED 27.11.2019 ISSUED BY 1ST RESPONDENT FOR MONTH OF JULY, 2018. EXHIBIT P3(D) TRUE COPY OF ASSESSMENT ORDER IN FORM GST ASMT-13 DATED 27.11.2019 ISSUED BY 1ST RESPONDENT FOR MONTH OF AUGUST, 2018. EXHIBIT P3(E) TRUE COPY OF ASSESSMENT ORDER IN FORM GST ASMT-13 DATED 27.11.2019 ISSUED BY 1ST RESPONDENT FOR MONTH OF SEPTEMBER, 2018. EXHIBIT P3(F) TRUE COPY OF ASSESSMENT ORDER IN FORM GST ASMT-13 DATED 27.11.2019 ISSUED BY 1ST RESPONDENT FOR MONTH OF OCTOBER, 2018. EXHIBIT P3(G) TRUE COPY OF ASSESSMENT ORDER IN FORM GST ASMT-13 DATED 27.11.2019 ISSUED BY 1ST RESPONDENT FOR MONTH OF NOVEMBER, 2018. EXHIBIT P3(H) TRUE COPY OF ASSESSMENT ORDER IN FORM GST ASMT-13 DATED 27.11.2019 ISSUED BY 1ST RESPONDENT FOR MONTH OF DECEMBER, 2018. EXHIBIT P3(I) TRUE COPY OF ASSESSMENT ORDER IN FORM GST ASMT-13 DATED 27.11.2019 ISSUED BY 1ST RESPONDENT FOR MONTH OF JANUARY, 2019. EXHIBIT P3(J) TRUE COPY OF ASSESSMENT ORDER IN FORM GST ASMT-13 DATED 27.11.2019 ISSUED BY 1ST RESPONDENT FOR MONTH OF FEBRUARY, 2019. W.P.(C).No.13647 of 2020 8 EXHIBIT P3(K) TRUE COPY OF ASSESSMENT ORDER IN FORM GST ASMT-13 DATED 27.11.2019 ISSUED BY 1ST RESPONDENT FOR MONTH OF MARCH, 2019. EXHIBIT P4 TRUE COPY OF LETTER NO.A1-1089/2020 DATED 7.2.2020 ISSUED BY 1ST RESPONDENT UNDER RIGHT TO INFORMATION ACT, 2005. EXHIBIT P5 TRUE COPY OF SCREEN SHOT OF ALL E-MAIL COMMUNICATION RECEIVED BY PETITIONER IN REGISTERED E-MAIL ID FROM 23.11.2019 TO 1.1.2020 RESPONDENTS EXHIBITS: ANNEXURE R1(A):TRUE COPY OF SCREEN SHOTS OF GSTR-3A NOTICES ANNEXURE R1(B):TRUE COPY OF SCREEN SHOT OF ASMT 13 //TRUE COPY// P.A TO JUDGE K.U. Niyas v. Assistant Commissioner State Goods And Services-Tax Department, Perumbavoor / State of Kerala, Thiruvananthapuram / Commissioner of State Tax, Thiruvananthapuram