Failure to check order at GST portal due to registration cancellation: HC directs fresh adjudication

Global Distributors Vs Assisstant Commissioner (Kerala High Court)

In the case of Global Distributors vs. Assistant Commissioner, the Kerala High Court addressed a petition challenging assessment orders issued under the CGST/SGST Acts for July and August 2017. The petitioner’s GST registration was canceled in December 2021, effective from November 2019, and the petitioner claimed to be unaware of the assessment orders uploaded in September 2022 due to the registration cancellation and cessation of business. The petitioner had conceded an output t

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