Uploading Assessemnt Orders After GST Registration Cancellation, Petitioner Failed To Check Website, Kerala High Court Grants Opportunity To Challenge On Deposit

The Kerala High Court ruled that it is the responsibility of the assessee to regularly monitor the GST portal, even after the cancellation of their registration. In the case involving Koduvayur Constructions, the court upheld the cancellation of the GST registration, emphasizing that orders uploaded on the GST portal constitute valid service. The petitioner's claim that they were unaware of the order due to a lack of direct notification was rejected, reinforcing the duty of taxpayers to stay informed via the portal.