No Obligation to Access GST Portal for E-Mode Notices: HC Sets Aside Order

Chemsilk Commerce Pvt Ltd Vs State of U.P. and Another (Allahabad High Court) The case of Chemsilk Commerce Pvt Ltd Vs State of U.P. and Another, adjudicated by the Allahabad High Court, revolves around the cancellation of the petitioner’s registration under the UPGST Act, 2017. Central to the judgment is the issue of whether the petitioner was obligated to visit the GST portal to receive show cause notices issued electronically. The High Court examined the timeline of events, establishing that the petitioner’s registration had been canceled with no subsequent revival. Crucially, i...