Kerala High Court Holds Service of GST Cancellation Orders via Common Portal Satisfies Section 169 Requirements
The Kerala High Court has clarified that service of GST cancellation orders and related notices through the Common Portal is legally sufficient under Section 169 of the GST Act. The Court upheld the rejection of a delayed revocation application, emphasizing that statutory time limits under Rule 23 of the CGST Rules are mandatory and cannot be relaxed.
