Assessee’s duty to monitor GST Portal after cancellation of GST registration - Kerala High Court in Koduvayur Constructions v. Assistant Commissioner-Works Contract [WP(C) No. 21212 of 2023]

The High Court 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.

A plain reading of Section 169(1) (a) to (f) of the CGST Act, makes it clear that any decision, order, summons, notice, or communication under the CGST Act and its rules can be served on the taxpayer through any one of the methods listed.

Further observed that, section 169(1)(d) of the CGST Act recognizes the availability of order on the common GST portal as an effective manner of delivery of the order.