Court Questions GST Demand Validity Due to Lack of Notice Service After Registration Cancellation.

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Full Text of the Document

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....Service of Notices after cancellation of GST registration - Validity of assessment order and demand of GST - The High Court observed that the registration was cancelled, and there was no evidence of revival or attempts to seek revival. As a result, the petitioner was not under an obligation to check the GST portal for any notices. - The Court noted that there was no evidence of physical or offline notices being served to the petitioner before the issuance of the impugned order.....