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Assessee is responsible to monitor GST Portal after cancellation of GST registration
Case Law Details
- Case Name
- Koduvayur Constructions Vs Assistant Commissioner-Works Contract (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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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 liabil...
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