GST Daily – 91 Assess’s Duty to monitor the GST Portal after cancellation of GST Registration

Assess’s Duty to monitor the GST Portal after cancellation of GST Registration

The Hon’ble Kerala High Court in the case of Koduvayur Constructions V/s Assistant Commissioner decided on dated August 07, 2023

👉 Issue

✔️ Whether service of an assessment order on common GST portal after cancellation of GST registration can be considered an effective mode of service of order under GST law?

👉 Hon’ble High Court Judgement

✔️ Held that, it is Petitioner’s duty to check and verify the common GST portal for any communication from Revenue Department and it was Petitioner’s fault to have failed to do so.

Refer: Section 169(1) of the CGST Act, 2017