SCN served via E-mail at the time of GST Registration Cancellation is invalid

Somaprasanth Karampudi Vs Union of India and Others (Andra Pradesh High Court) Summary: In Somaprasanth Karampudi v. Union of India (Writ Petition No. 14969/2024), the Andhra Pradesh High Court remanded the case due to improper service of notices. The Petitioner’s GSTIN was canceled, and a demand notice was sent via email, with physical notices later returned marked “Left”. The Court noted that the Respondent should have made additional efforts to locate the Petitioner after these returns, rather than relying solely on email communications. Given the potential for missed emails ...