GST Demand Order Quashed as Notice Was Served Only Through Portal After Registration Cancellation

Jaipal Singh Vs Commissioner (Uttarakhand High Court) The Uttarakhand High Court heard a writ petition challenging the order dated 16 August 2024 passed by the Assistant Commissioner, State Tax, Dehradun, which confirmed a demand of ₹18,75,970 along with interest of ₹8,28,474 and penalty of ₹95,226 under the CGST/UKGST Acts. The demand related to transactions alleged to have occurred prior to the cancellation of the petitioner’s GST registration, which had been cancelled with effect from 4 November 2019. The petitioner argued that the show cause notice initiating the proceedings had be...