📰 𝗞𝗲𝗿𝗮𝗹𝗮 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗗𝘂𝘁𝘆 𝘁𝗼 𝗠𝗼𝗻𝗶𝘁𝗼𝗿 𝗚𝗦𝗧 𝗣𝗼𝗿𝘁𝗮𝗹 𝗔𝗳𝘁𝗲𝗿 𝗖𝗮𝗻𝗰𝗲𝗹𝗹𝗮𝘁𝗶𝗼𝗻 𝗼𝗳 𝗥𝗲𝗴𝗶𝘀𝘁𝗿𝗮𝘁𝗶𝗼𝗻

📢 The Court Held: "It is the assessee’s responsibility to check the GST portal for any notices or orders served, even post-cancellation of GST registration. Failure to monitor the portal does not render the assessment order invalid."

🔍 𝗙𝗮𝗰𝘁𝘀: • 𝗖𝗮𝘀𝗲 𝗧𝗶𝘁𝗹𝗲: Koduvayur Constructions v. Assistant Commissioner-Works Contract • 𝗖𝗮𝘀𝗲 𝗡𝘂𝗺𝗯𝗲𝗿: WP(C) No. 21212 of 2023 • 𝗗𝗮𝘁𝗲: 07-Aug-2023

𝗜𝘀𝘀𝘂𝗲: The GST registration of Koduvayur Constructions was canceled effective September 1, 2021. Later, on October 14, 2022, an assessment order demanding Rs. 19,22,566/- was issued by the Assistant Commissioner and uploaded on the GST Common Portal. The petitioner argued that posting the assessment order on the portal after cancellation was invalid.

⚖ 𝗝𝘂𝗱𝗴𝗺𝗲𝗻𝘁: The Kerala High Court dismissed the petition, holding that: • Section 169(1) of the CGST Act allows for valid service of notices and orders through the GST Common Portal. • It is the responsibility of the assessee to regularly check the portal for updates, regardless of their registration status.

📜 𝗞𝗲𝘆 𝗧𝗮𝗸𝗲𝗮𝘄𝗮𝘆: This ruling underscores that taxpayers are required to monitor the GST portal for official communications, including post-cancellation notices. Non-compliance in checking the portal does not invalidate orders or notices served via this method. Team GSTpanacea 7503031378