HC quashed order of service of notice through GST Portal to assessee whose Registration was cancelled before serving the same

Thirumalai Sales Corporation Vs Assistant Commissioner (Circle) (Madras High Court) HC quashed order of service of notice through GST Portal to assessee whose Registration was cancelled before serving the same Conclusion: Service of notice for cancellation of GST registration through e-portal only without physical means was not valid as assessee could not open the e- Portal, due to cancellation of their GST registration and the respondent could expect assessee to know of the issuance of show cause notice or any other communications which were sent through e-Portal.  Therefore, this Court opin...