Service of Notice through GST Portal to Assessee whose Registration was Cancelled is Invalid: Madras HC

 

 

There are various cases wherein the GST registration is cancelled and the notices are issued over the GST portal only.  Since the registration is cancelled, taxpayers are unable to access the notices as well.

One such issue was there in the case of M/s. Thirumalai Sales Corporation.

Let us have a short overview of the case.

In this case, due to the non-filing of GST returns, the authorities cancelled the petitioner’s GST registration.

 Subsequently, a show cause notice dated 09.07.2021 and a notice of personal hearing were issued by uploading them on the common GST Portal.

 However, since the petitioner’s GST registration was cancelled, they couldn’t access the GST Portal and were unaware of the notices and the order which was uploaded on the portal.

Honourable HC set aside the impugned orders on violation of natural justice. Consequential proceedings initiated against the petitioner, including property attachment notices, were also set aside.

The case would be beneficial for many taxpayers who may be facing similar issues.