SCN not served, GST Registration Cancelled: Karnataka HC Sets Aside Order

Ebix Smartclass Educational Services Pvt. Ltd. Vs Commercial Tax Officer (Karnataka High Court) Ebix Smartclass Educational Services Pvt. Ltd. approached the Karnataka High Court challenging an adjudication order and related notices issued by the Commercial Tax Officer for the financial year 2018-19. The petitioner had voluntarily canceled its GST registration in June 2022 due to discontinued business activities. However, a show-cause notice was issued via email in December 2023, which the petitioner did not access as its business operations had ceased. An ex-parte assessment order followed in...