GST Portal Service Valid Even after Cancellation of Registration: AP HC Rejects Appeal Filed After One Year [Read Order]

In a recent ruling, the Andhra Pradesh High Court dismissed a writ petition challenging a GST assessment order after one year due to inordinate and unexplained delay and affirmed that notices uploaded on the GST portal constituted valid service.

The writ was filed by the petitioner, AR Steels, questioning the assessment order dated 11 November 2024, passed for the period December 2021 to June 2023. The impugned order had disallowed input tax credit and raised tax, interest and penalty demands following audit and inspection proceedings conducted by the department.

The petitioner, AR Steels, argued that the assessment was passed in violation of natural justice. Also argued that since the gst registration was cancelled, they were unable to access the portal and had no knowledge of the notice or the assessment order.

Also contented that the assessment order and notices were only uploaded on the GST portal, which they could not access because their registration had been cancelled. The petitioner claimed to have become aware of the demand only when recovery proceedings were initiated.

Related Party Nexus Between Financial Creditor and Corporate Debtor Pierces Corporate Veil: NCLAT Recall S. 7 Admission Order [Read Order]

The revenue argued that the challenge was delayed; the writ petition was filed only in January 2026. They submitted that notices were duly served through the GST portal, and that cancellation of registration does not prevent a dealer from accessing orders relating to earlier tax periods.

Also said that the petitioner failed to respond despite being aware of the inspection and audit proceedings.

After hearing both sides, the high court held that the assessment order was passed after following the procedure prescribed under the GST Act and observed that the petitioner had not offered any valid explanation for the delay in approaching the Court. The contention that cancellation of registration prevented access to the portal was rejected as the assessment related to prior periods and the portal remained accessible.

The Bench, Justice R. Raghunandan Rao and Justice T.C.D. Sekhar, relying on its earlier decision in a batch of writ petitions, the High Court reiterated that ignorance of orders uploaded on the GST portal cannot be accepted as a ground for condoning delay as such an approach would reopen settled assessments passed years earlier.

Accordingly, the writ petition was dismissed, with the Court holding that the petitioner’s plea was barred by delay and that the assessment order had been passed in accordance with due procedure. No costs were awarded, and pending applications were closed.

Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates