GST Notices to Cancelled Registrants Must Be Served Through Means Other Than GST Portal: Madras HC

The Madras High Court has ruled that GST notices to cancelled registrants "must be served through means other than the GST portal." The court’s decision came after it was found that the portal’s access is often restricted for cancelled registrants. The ruling emphasizes the importance of a proper and effective mode of communication and upholds the principle of natural justice, which requires that a person must be given a fair opportunity to be heard.