GST Notices to Cancelled Registrants Must Be Served Through Means Other Than GST Portal: Madras HC [Read Order]
The court said that the act mandates service by various alternative means, including registered post, email, personal delivery, and newspaper publication, especially when the primary electronic mode is ineffective due to cancellation of registration.
![GST Notices to Cancelled Registrants Must Be Served Through Means Other Than GST Portal: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2025/08/03/2072606-gst-notices-cancelled-registrants-means-than-gst-portal-madras-hc-taxscan.webp "GST Notices to Cancelled Registrants Must Be Served Through Means Other Than GST Portal: Madras HC [Read Order]")
In a recent ruling, the Madurai Bench of the Madras High Court has held that service of GST notices through the common portal alone is not valid when the taxpayer’s registration stands cancelled and the portal becomes inaccessible. The Court quashed assessment orders passed solely on such electronic service and directed the authorities to serve notices through...
In a recent ruling, the Madurai Bench of the Madras High Court has held that service of GST notices through the common portal alone is not valid when the taxpayer’s registration stands cancelled and the portal becomes inaccessible.
The Court quashed assessment orders passed solely on such electronic service and directed the authorities to serve notices through alternative methods prescribed under the GST Act.
The Division Bench comprising Justice G.R. Swaminathan and Justice K. Rajasekar, while hearing the case ruled in favour of the appellant, Tvl. Dimora, a hotel business that had ceased operations following financial losses during the assessment years 2018-19 and 2019-20.
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Due to non-filing of returns, the GST registration of the appellant was cancelled. Subsequently, the department proceeded to pass orders under the GST Act, raising tax demands and penalties against the defunct business.
The appellant challenged these orders before the Single Judge of the High Court, who conditionally quashed the orders, subject to the appellant making a 25% cash deposit of the disputed tax.
The appellant, aggrieved by the requirement of pre-deposit in the earlier order, approached the Division Bench in writ appeal.
The centre argument raised by the appellant was that no valid notice was served prior to the passing of the impugned orders. It was contended that, since the GST registration had already been cancelled, the appellant no longer had access to the GST portal, and therefore mere uploading of notices on the portal could not constitute valid service.
The High Court examined Section 169 of the Central Goods and Services Tax Act, 2017, which sets out the modes of service of notices and orders. It noted that the act mandates service by various alternative means, including registered post, email, personal delivery, and newspaper publication, especially when the primary electronic mode is ineffective due to cancellation of registration.
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The Bench observed that “When the assessee could not even access the portal, we have to conclude that there was no notice of service on the assessee. In this view of the matter, we hold that the orders impugned in the writ petitions were vitiated on account of breach of principles of natural justice.”
Accordingly, the Court set aside the assessment orders and remanded the matter back to the jurisdictional assessing officer for fresh consideration, directing that notices must be served properly and in accordance with the modes prescribed under the Act.Tvl.Dimora
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