Madras HC Quashes GST Order Due to Cancellation of Registration & Web Portal Inaccessibility

Tvl. Apollo Medicals Vs State Tax Officer (FAC) (Madras High Court) Madras High Court in Tvl. Apollo Medicals vs State Tax Officer (FAC) quashed a GST assessment order dated 16 May 2023, which demanded ₹3,50,850 along with interest and penalty. The petitioner contended that its GST registration had been cancelled on 29 April 2022, before the order was uploaded on the GST portal, preventing it from accessing or responding to the notice. Justice G.R. Swaminathan observed that since the petitioner could not access the portal after registration cancellation, uploading the order online did not co...