Facts of the Case

M/S RR Fashion Clothing Pvt. Ltd. challenged proceedings under the Central Goods and Services Tax Act, 2017 before the Deputy Excise and Taxation Commissioner (State Tax), Gurugram, where the show-cause notice and consequent order-in-original had been uploaded only under the 'View Additional Notices and Orders' tab of the GST common portal (www.gst.gov.in), rather than the primary notices tab. The petitioner claimed no actual knowledge of the proceedings and hence could not respond within limitation. The Punjab and Haryana High Court at Chandigarh, per Acting Chief Justice Ashwani Kumar Mishra and Justice Rohit Kapoor, heard the writ petition on 27 July 2026, framing the central question of whether such upload satisfies Section 169 read with Section 146 of the CGST Act, 2017.

Issues Involved

  1. Whether service of an SCN/order effected only by uploading it under the 'Additional Notices and Orders' tab on the GST common portal constitutes valid service under Section 169 read with Section 146 of the CGST Act, 2017.
  2. Whether the retrospective amendment inserted by Section 115 of the Finance Act, 2022 validates such portal-only service.
  3. Whether limitation for filing an appeal runs from such upload where the assessee had no actual knowledge of it.

Petitioner's Arguments

  • Rule 142 of the CGST Rules, 2017 is the only provision requiring electronic communication of orders, and none of the Rules authorise using the Common Portal for effecting service of an SCN or order.
  • The expression 'Common Portal' appears throughout the CGST Rules only for limited functions such as registration, returns, payment, refund and e-way bill/e-invoicing, never for service of notices.
  • Uploading solely under 'Additional Notices and Orders' rather than the primary tab denied the petitioner actual or constructive knowledge, so limitation could not run against it.
  • The Section 115 Finance Act, 2022 amendment to the 2018 notification does not create an independent power to treat portal upload as valid service.

Respondent's Arguments

  • The Department relied on Section 115 of the Finance Act, 2022, which retrospectively amended the January 2018 notification to extend Common Portal functions to all activities under the CGST Rules, 2017, including service.
  • It was submitted that this retrospective validation had not been placed before the Court in the earlier Luxmi Traders decision and should alter the outcome in the present case.

Court Order / Findings

  • The Court held that none of the specific CGST Rules provisions (registration, returns, payment, refund, advance ruling, appeal, recovery, e-way bill, e-invoicing) refer to the Common Portal for service of an SCN or order; Rule 142 alone governs electronic communication of orders.
  • Mere uploading of a notice or order on the GST Common Portal, without proof of actual knowledge, acknowledgment, or a reply having been filed, does not amount to valid service under Section 169 read with Section 146 of the CGST Act, 2017.
  • The Section 115 Finance Act, 2022 amendment does not displace this position since it does not expressly extend Common Portal functions to service of process.
  • Following Luxmi Traders v. Union Territory of Chandigarh and The Amar Cooperative LC Society Ltd. v. State of Haryana, the writ petition was disposed of on the same terms — proceedings restored to the show-cause stage, petitioner given four weeks to reply, department to proceed after due hearing, and any bank attachment to stand revoked if 10% pre-deposit was already made.

Important Clarification

  • Where an SCN is served only via portal upload and, in absence of reply, an ex parte order is passed, proceedings stand restored to the SCN stage with liberty to reply within four weeks.
  • Where an order-in-original passed after contest is served only by portal upload, limitation for filing an appeal does not begin to run from that upload.
  • Appeals dismissed as time-barred in such portal-only-service cases must be restored and decided on merits, since defective service vitiates the limitation clock under Section 169 of the CGST Act.

Sections Involved

  • Section 169, CGST Act, 2017 — modes of service of notices, orders and other communications under GST law.
  • Section 146, CGST Act, 2017 — power of the Government to notify the Common Portal.
  • Rule 142, CGST Rules, 2017 — electronic communication of show-cause notices, summaries and orders.
  • Section 115, Finance Act, 2022 — retrospective validation of the January 2018 Common Portal notification.

Decision – In Favour of

Disposed of with directions, in favour of the assessee — proceedings restored to the show-cause stage with liberty to file reply within four weeks, subject to due opportunity of hearing by the department.

Case Details

Court: High Court of Punjab and Haryana at Chandigarh. Case No.: CWP-34075-2025 (O&M). Coram: Hon'ble the Acting Chief Justice Ashwani Kumar Mishra and Hon'ble Mr. Justice Rohit Kapoor. Date of Decision: 27 July 2026.

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