Meghalaya HC: GST Notice via Portal Alone Invalid After Registration Cancellation - SAG Infotech Official Tax Blog

The petitioner has challenged a one-sided order under section 73 of the Meghalaya GST Act, 2022, which asked her to pay back Input Tax Credit along with interest and a penalty. Her GST registration was cancelled by an order on 24.01.2023, starting from 09.11.2022. Since the applicant is elderly and had given up the business, she did not check the GST website after that. On 30.09.2023, a show-cause…