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2023 (8) TMI 834 - KERALA HIGH COURTNon-service of SCN - violation of principles of natural justice - Cancellation of GST registration of petitioner - petitioner under the bona fide belief that it has no further liability under the CGST/SGST Acts - HELD THAT:- A reading of Clauses (a) to (f) of sub-sec(1) of Section169 of CGST Act clearly shows that any decision, order, summons, notice or communication under the Act and Rules can be served on the assessee through any one of the methods mentioned. The petitioner does not dispute the fact that Ext P1 assessment order was made available on the common portal. The petitioner’s only case is that as its GST registration was cancelled by Ext P2 order, the petitioner was under the impression that it has no liability to the respondents. This contention is untenable in view of the alternative modes of service provided under Sec.169 (1) of the CGST Act. It was the bounden duty of the petitioner to have verified its common portal that is made available as per the provision. The contentions raised in the writ petition that Ext P1 assessment order was not served as per the provisions of the Act is untenable. The writ petition is meritless and is consequentially dismissed.
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