The ruling in brief
Where a petitioner claimed denial of opportunity to be heard in assessment proceedings due to internal disputes, health issues and entrustment of portal credentials to counsel, but hearing notices were repeatedly uploaded on GST portal and not acted upon, valid service of notice stood established and responsibility to monitor portal rested with petitioner, so writ petition challenging orders was not maintainable
Provisions considered
Section 74, read with sections 75, 79 and 169, of Central Goods and Services Tax Act, 2017/Kerala State Goods and Services Tax Act, 2017