https://www.taxtmi.com/caselaws?id=796832 Cancellation of GST registration does not extinguish tax liability for periods preceding cancellation. For the 2018-19 assessment, the taxpayer was served with a show-cause notice and DRC-01 through the common portal, along with opportunities to pay the proposed tax, respond to reminders, and attend a personal hearing. Non-use of those opportunities did not establish an infirmity in the assessment merely because portal access was allegedly unavailable after cancellation. The assessment imposing tax and penalty remained unaffected, with the statutory appellate remedy available. en-us Mon, 19 Jan 2026 00:00:00 +0530 Tue, 11 Aug 2026 08:47:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796832 Cancellation of GST registration does not extinguish tax liability for periods preceding cancellation. For the 2018-19 assessment, the taxpayer was served with a show-cause notice and DRC-01 through the common portal, along with opportunities to pay the proposed tax, respond to reminders, and attend a personal hearing. Non-use of those opportunities did not establish an infirmity in the assessment merely because portal access was allegedly unavailable after cancellation. The assessment imposing tax and penalty remained unaffected, with the statutory appellate remedy available. Case-Laws GST Mon, 19 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796832