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

Case Law Details

Case Name
Somaprasanth Karampudi Vs Union of India and Others (Andra Pradesh High Court)
Date of Judgement/Order
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Advertisement 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 f...
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Author Info

Bimal Jain
Name: Bimal Jain
Qualification: LL.B / Advocate
Company: A2Z Taxcorp LLP
Location: Delhi, Delhi
Articles Published: 2,882

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