Assessee's duty to monitor GST Portal after cancellation of GST registration

Last updated: 14 September 2023

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Quick Summary

The Kerala High Court has ruled that taxpayers are responsible for regularly checking the GST portal for any notices or orders, even if their GST registration has been cancelled. The court found that making an assessment order available on the common portal is a valid method of service under the CGST Act. Therefore, failing to check the portal for such communications is the assessee's own oversight.

Court :
Kerala High Court

Brief :
The Hon'ble Kerala High Court in Koduvayur Constructions v. Assistant Commissioner-Works Contract [WP(C) No. 21212 of 2023 dated August 07, 2023] held that, it is assessee’s responsibility to check the GST portal for any notice or order that had been served on it the assessment order was not served in a valid manner was untenable.

Citation :
WP(C) No. 21212 of 2023 dated August 07, 2023

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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