GST Notice Must Be by Post if Registration Cancelled: Madras HC

K. Chandra Vs State Tax Officer (Madras High Court) The Madras High Court, in the case of K. Chandra Vs. State Tax Officer, set aside an assessment order demanding in tax, interest, and penalty, ruling that service of a show cause notice (SCN) solely via the GST portal is insufficient when a taxpayer’s GST registration has already been cancelled. The petitioner’s registration was cancelled on October 29, 2020. The subsequent SCN was uploaded only on the portal on November 13, 2024. The petitioner argued she was unaware of the service and thus could not participate in the proceedings, l...