Facts of the Case

Comfort Trims Private Limited challenged proceedings where the show cause notice and the order-in-original had been uploaded only in the 'View Additional Notices and Orders' tab on the GST common portal, www.gst.gov.in, without any other mode of communication. The short question before the Punjab and Haryana High Court was whether such portal-only uploading amounts to proper service under Section 169 read with Section 146 of the CGST Act. The issue, the Court noted, stood concluded by its earlier ruling in Luxmi Traders vs Union Territory of Chandigarh (CWP-27139-2025), further clarified in The Amar Cooperative LC Society Ltd. vs State of Haryana (CWP-15601-2026, decided 23.07.2026).

Issues Involved

  1. Whether uploading a show cause notice or order only on the GST Common Portal's 'Additional Notices and Orders' tab constitutes valid service under Section 169 read with Section 146 of the CGST Act.
  2. Whether the retrospective amendment introduced by Section 115 of the Finance Act, 2022 (validating certain notification-based functions on the Common Portal) altered this position.

Petitioner's Arguments

  • Even after the retrospective amendment relied upon by the revenue, none of the provisions of the CGST Rules, 2017 actually refer to the Common Portal for the purpose of service of a show cause notice or order — the Rules confine the Common Portal's role to specific functions like registration, return filing, and payment, not formal service.
  • Rule 142 alone governs communication of orders electronically, and mere uploading without any acknowledgment or reply cannot be equated with actual service, particularly given the serious civil consequences of an ex-parte demand.

Respondent's Arguments

  • The revenue argued that Section 115 of the Finance Act, 2022 retrospectively amended Notification G.S.R. 58(E) dated 23.01.2018, extending 'all functions provided under the Central Goods and Services Tax Rules, 2017' — including service — to the Common Portal, so uploading there should suffice, especially where the person concerned had knowledge and had contested the proceedings.

Court Order / Findings

  • The Court held that where an SCN has actually been responded to and an order-in-original passed after contest, the order cannot be challenged merely for defective service; but where an ex-parte order results from an SCN served only via the portal, without acknowledged receipt or a reply, the proceedings must be restored to the SCN stage.
  • Reaffirming its detailed conclusions in Luxmi Traders — including that portal uploading alone does not trigger limitation for filing a reply or an appeal, and that appeals dismissed on limitation in such cases must be restored — the Bench held the Finance Act, 2022 amendment (Section 115/Fifth Schedule) did not alter this position, since none of the CGST Rules actually designate the Common Portal for service of SCNs/orders.
  • The writ petition was disposed of in the same terms as Luxmi Traders and The Amar Cooperative LC Society Ltd., restoring proceedings to the SCN stage with liberty to reply within four weeks, and directing that any bank attachment pursuant to the challenged order stand revoked, while protecting any pre-deposit already made towards a pending appeal.

Important Clarification

  • Uploading a GST SCN or order only in the 'Additional Notices and Orders' tab of the Common Portal, without the taxpayer acknowledging receipt or engaging with it, is not valid service under Section 169 read with Section 146; limitation for reply or appeal does not run from such uploading alone.
  • Where the SCN was answered and the order passed after contest, however, defective service of the SCN cannot retroactively be used to challenge that order — the safeguard applies only to genuinely ex-parte proceedings.
  • The Finance Act, 2022 retrospective validation of the 2018 Common Portal notification does not extend to service of process, since the CGST Rules nowhere designate the Common Portal for that specific function.

Sections Involved

  • Section 169, CGST Act, 2017 – prescribes the modes of service of notices, orders and decisions.
  • Section 146, CGST Act, 2017 – empowers the Government to notify a Common Electronic Portal for specified functions under the Act.
  • Section 115, Finance Act, 2022 – retrospectively validates the 2018 Common Portal notification as amended per the Fifth Schedule.
  • Rule 142, CGST Rules, 2017 – governs electronic communication of notices and summary orders.

Decision – In Favour of

The writ petition was disposed of substantially in favour of the assessee, restoring the proceedings to the show cause notice stage with a fresh opportunity to reply, while leaving the department free to proceed afresh with proper service.

Case Details

Court: High Court of Punjab and Haryana at Chandigarh. Case No.: CWP-21258-2025 (O&M). Coram: Hon'ble the Acting Chief Justice Ashwani Kumar Mishra and Hon'ble Mr. Justice Rohit Kapoor. Date of Decision: 27th July, 2026.

Link to Download the Order

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