Difference Between 'Non-Service Of Notice' & 'Lack Of Knowledge Of Service Of Notice' Explained: Kerala High Court

In a recent decision, the Kerala High Court ruled in favor of M/s. Ramanattu Motor Corp. in a case concerning the improper service of notices under Section 73 of the Central Goods and Services Tax Act, 2017 (GST Act). The petitioner's challenge was based on the argument that the show-cause notice and order of determination, imposing tax, interest, and penalty, were not served properly, violating the principles of natural justice.…