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2026 Supreme(Online)(Ker) 25597

IN THE HIGH COURT OF KERALA AT ERNAKULAM
HARISANKAR V. MENON, J
Latheesh Valangi – Appellant
Versus
The Deputy Commissioner (Arrear Recovery) – Respondent


Advocates:
For the Appellants/Petitioners: SHRI.S.ANIL KUMAR (TRIVANDRUM), SHRI.SABU C.J, SHRI.RAHUL A.
For the Respondents: SHRI.KARTHIK S.A., CGC, SHRI.VIVEK A.V., ADDITIONAL STANDING COUNSEL, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS (ERSTWHILE CENTRAL BOARD OF EXCISE AND CUSTOMS), SRI. ALAN PRIYADARSHI DEV, GP

Table of Content
1. petitioner's contention on improper show cause notice service. (Para 2)
2. court verifies notices uploaded in additional window. (Para 3)
3. natural justice violation leads to review allowance and remand. (Para 4)

O R D E R

Heard Sri. S. Anil Kumar, the learned counsel for the review petitioner, as well as Sri. Alan Priyadarshi Dev, the learned Government Pleader for the respondent herein.

2. The petitioner has filed the captioned writ petition pointing out that, while disposing of the writ petition, the learned Single Judge of this Court only answered the question as regards the constitutionality of Section 16(2)(c) and Section 16(4) of the GST Acts and Rules, deciding the issue against the petitioner. The petitioner states that, in the writ petition, he had raised a specific contention to the effect that the show cause notices, prior to the assessment under the provisions of the Statute, were not served upon him. It is the case of the petitioner that the show cause notices were not served on the portal in accordance with the provisions of Section 169 of the CGST/ KSGST Act and, in fact, those notices were served only in the Additional notices window of the portal,

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