2026-VIL-255-MAD
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SGST High Court Cases

GST - Cancellation of GST Registration - Failure to Challenge Assessment Order within Time - Petitioner had participated in the personal hearing during the GST assessment proceedings. However, due to the change of the proper officer, the new officer had issued fresh notices for production of documents and personal hearing, which the petitioner failed to comply with. Subsequently, the impugned GST assessment order was passed. The petitioner had later filed an application for cancellation of GST registration, which was granted. The petitioner remained unaware of the assessment order due to the cancellation of registration and filed the present writ petition challenging the assessment order after 11 months - Whether the writ petition filed by the petitioner challenging the GST assessment order is maintainable - HELD - The petitioner's contention of not being aware of the assessment order due to the cancellation of GST registration is not acceptable. Having filed the reply and participated in the personal hearing, now, it is not proper for the petitioner to make a plea that he is not aware of the uploading of assessment order. It is the duty of an assessee to verify the GST web portal for any subsequent developments in the proceedings, after participating in the same. The petitioner had filed the application for cancellation of GST registration only after the quantification of tax liabilities, which suggests that the petitioner was aware of the assessment order - The petitioner is at liberty to file an appeal against the assessment order, subject to the petitioner paying an additional 10% of the disputed tax amount over and above the statutory pre-deposit, and permitting the petitioner to utilize the bank account to make a payment of 20% of the disputed tax amount to the department - The writ petition is dismissed
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