𝗔𝘀𝘀𝗲𝘀𝘀𝗲𝗲'𝘀 𝗱𝘂𝘁𝘆 𝘁𝗼 𝗺𝗼𝗻𝗶𝘁𝗼𝗿 𝗚𝗦𝗧 𝗣𝗼𝗿𝘁𝗮𝗹 𝗮𝗳𝘁𝗲𝗿 𝘁𝗵𝗲 𝗰𝗮𝗻𝗰𝗲𝗹𝗹𝗮𝘁𝗶𝗼𝗻 𝗼𝗳 𝗚𝗦𝗧 𝗿𝗲𝗴𝗶𝘀𝘁𝗿𝗮𝘁𝗶𝗼𝗻. 𝗞𝗲𝗿𝗮𝗹𝗮 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁

HELD: It is the 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 and was untenable. GST Registration of Registered Dealer was cancelled on 21-Oct-2021 wef 01-Sep-2021.

14-Oct-2022: The Assisstant Commissioner passed an Assessment Order and uploaded it on the Common Portal demanding payment of Rs. 19,22,566/. The Petitioner alleged that uploading of Assessment Order on GST Common Portal post cancellation is not valid and is liable to be quashed

Kerala High Court held that 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.

Noted that, in the present case the Assessment order was made available on the common portal which is a valid mode of service as provided under section 169(1) of the CGST Act.

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

Title: Koduvayur Constructions v. Assistant Commissioner-Works Contract Court: Kerala High Court Citation:WP(C) No. 21212 of 2023 Dated:07-Aug-2023