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The Kerala High Court in Koduvayur Constructions v. Assistant Commissioner-Works Contract [WP(C) No. 21212 of 2023] dated 7 August 2023 held that it was the bounden duty of the taxpayer to have verified its registered account in the common portal that is made available to him as per the GST law provisions. In this case the taxpayer’s GST registration was cancelled so he claimed that he was under the impression that it had no liability to pay to the department. The Court dismissed such plea. 


Likewise under income tax the taxpayer is also provided with a registered account address or computer resource of assesses on the income tax portal to which a notice served is considered as good service under section 282 of the Act.  


Hence it is also the duty of the taxpayer to visit his registered account and check any notices , demands etc from time to time for due compliance. 

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