https://www.taxtmi.com/caselaws?id=785975 Assessment order was passed after following statutory procedure and notices under DRC-01A and DRC-01 were served via the GST portal, which the court treated as valid service. The petitioner's claim that portal access was barred due to cancellation of registration was rejected because the assessment period predated cancellation and portal access was not restricted; no satisfactory explanation was offered for delay. The High Court found delay and laches fatal to the petition and dismissed the writ petition for want of prosecution. en-us Sat, 31 Jan 2026 00:00:00 +0530 Tue, 03 Feb 2026 08:39:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785975 Assessment order was passed after following statutory procedure and notices under DRC-01A and DRC-01 were served via the GST portal, which the court treated as valid service. The petitioner's claim that portal access was barred due to cancellation of registration was rejected because the assessment period predated cancellation and portal access was not restricted; no satisfactory explanation was offered for delay. The High Court found delay and laches fatal to the petition and dismissed the writ petition for want of prosecution. Case-Laws GST Sat, 31 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785975