Assessee Could Not Be Expected to Monitor GST Portal After Cancellation of GST Registration | HC

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GST assessment order

Case Details: Showkathhussain Mohamedismaile v. Deputy State Tax Officer -[2024] 161 taxmann.com 229 (Madras)

Judiciary and Counsel Details

    • Senthilkumar Ramamoorthy, J.
    • Ms V. Vijayalakshmi for the Petitioner.
    • V. Prashanth Kiran, GA (T) for the Respondent.

Facts of the Case

The petitioner was a registered person under GST and his registration was cancelled by the department. Thereafter, the department issued an assessment order which was preceded by the notices that were uploaded on the GST portal. It filed writ petition against the order and contended that notices and order were uploaded on the GST portal, but not served on the petitioner through any other mode.

High Court Held

The Honorable High Court noted that the petitioner was not monitoring the GST portal since the petitioner’s registration was cancelled. However, the petitioner agreed to remit 10% of the disputed tax demand as a condition for remand.

Therefore, the Court held that the impugned order was to be quashed and the petitioner was permitted to submit a reply to the show cause notice. The Court also directed to provide a reasonable opportunity to the petitioner and fresh order was to be passed.

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