Court Upholds GST Registration Cancellation; Emphasizes Duty to Check Portal for Show Cause Notice Updates.

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Full Text of the Document

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....Non-service of SCN - violation of principles of natural justice - Cancellation of GST registration - It was the bounden duty of the petitioner to have verified its common portal that is made available as per the provision. - The contentions raised in the writ petition that Ext P1 assessment order was not served as per the provisions of the Act is untenable. - HC....