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    <title>SCN served via E-mail at the time of GST Registration Cancellation is not valid</title>
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    <description>The Andhra Pradesh High Court held that returned physical notices bearing the notation &quot;Left&quot; required the revenue to take steps to ascertain the taxpayer&#039;s whereabouts rather than rely solely on e-mail to the address registered on a cancelled GST account; because cancellation may lead the taxpayer not to monitor that e-mail, the court set aside the demand order and remanded the matter for fresh adjudication after affording the taxpayer an opportunity to be heard.</description>
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      <description>The Andhra Pradesh High Court held that returned physical notices bearing the notation &quot;Left&quot; required the revenue to take steps to ascertain the taxpayer&#039;s whereabouts rather than rely solely on e-mail to the address registered on a cancelled GST account; because cancellation may lead the taxpayer not to monitor that e-mail, the court set aside the demand order and remanded the matter for fresh adjudication after affording the taxpayer an opportunity to be heard.</description>
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      <pubDate>Thu, 19 Sep 2024 08:00:53 +0530</pubDate>
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