Assessee is responsible to monitor GST Portal after cancellation of GST registration

Koduvayur Constructions Vs Assistant Commissioner-Works Contract (Kerala High Court) Introduction: Delve into the recent judgment by the Hon’ble Kerala High Court in the case of Koduvayur Constructions vs Assistant Commissioner-Works Contract. The court addressed the crucial issue of the validity of serving assessment orders on the GST portal and its impact on the taxpayer’s responsibility. Detailed Analysis: M/s. Koduvayur Constructions, a registered dealer under the CGST Act, faced a cancellation of its GST registration. Despite believing it had no further tax liability, the Assistan...