GST Notices Must Be Served through Alternative Means after Registration Cancellation, Just uploading on Portal Not Enough: Allahabad HC

The Allahabad High Court ruled that GST notices must be served through alternative means, such as physical delivery or email, after the cancellation of a taxpayer's registration. The case involved a taxpayer who had not received a GST notice because it was only uploaded on the GST portal after their registration was canceled. The court emphasized that merely uploading notices on the portal is insufficient once registration is canceled. This ruling ensures that taxpayers are properly informed and given the opportunity to respond to GST-related notices.