LATHEESH CHOVVATTAPADINHARE KUTHIRUMMAL v. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS & ORS

Introduction

This judgment reiterates that uploading a show cause notice and cancellation order on the GST common portal constitutes valid statutory service under Section 169(1)(d) of the CGST Act. The Court held that once the notice is served through a mode recognized by the statute, the taxpayer cannot challenge the cancellation merely because no physical or postal copy was received.

Accordingly, the writ petition challenging cancellation of GST registration for non-filing of returns was dismissed.