HC quashed order of service of notice through GST Portal to assessee whose Registration was cancelled before serving the same

Thirumalai Sales Corporation Vs Assistant Commissioner (Circle) (Madras High Court)

HC quashed order of service of notice through GST Portal to assessee whose Registration was cancelled before serving the same

Conclusion: Service of notice for cancellation of GST registration through e-portal only without physical means was not valid as assessee could not open the e- Portal, due to cancellation of their GST registration and the respondent could expect assessee to know of the issuance of show cause not

Please become a Premium member. If you are already a Premium member, login here to access the full content.