GST notice served via GST portal not accessed due to cancellation of registration: Order quashed

Tvl.Dimora Vs Assistant Commissioner (State Tax) (Madras High Court) Madras High Court held that GST notice served only through GST common portal not accessible due to cancellation of GST registration. Accordingly, concluded that there was no service of notice and hence order quashed on account of breach of principles of natural justice. Facts- The appellant was running a hotel business. The case on hand pertains to the assessment years 2018 – 2019 and 2019 – 2020. The hotel business ran into losses and had to be closed. Even the annual returns were not filed. Hence, GST registration was c...