Facts of the Case

M/s A G Agencies (Prop. Jaspal Aggarwal) challenged an order-in-original passed against it, on the ground that the underlying notice and order had been uploaded only in the 'View Additional Notices and Orders' tab on the common GST portal, www.gst.gov.in, rather than being properly served under Section 169 read with Section 146 of the CGST Act, 2017. The petitioner, described as an illiterate person, claimed no actual knowledge of the proceedings. The core question — whether such tab-based portal upload amounts to proper service — had already been extensively analysed by the same Court in Luxmi Traders v. Union Territory of Chandigarh and later clarified in The Amar Cooperative LC Society Ltd.

Issues Involved

  1. Whether uploading of a show cause notice or order-in-original only on the 'View Additional Notices and Orders' tab of the common portal satisfies the service requirements of Sections 146 and 169 of the CGST Act.
  2. Whether the retrospective validation of Common Portal functions under Section 115 of the Finance Act, 2022 changes this position.
  3. What consequential relief should follow where an ex parte order has been passed without effective service.

Petitioner's Arguments

  • Argued that none of the provisions of the CGST Rules, 2017 refer to the Common Portal for the specific purpose of service of a show cause notice or order — the Rules confine the portal's role to registration, returns, and payment.
  • Contended that mere uploading, without acknowledgment of receipt or a reply having been filed, cannot be deemed sufficient service, particularly given the serious civil consequences that follow.
  • Highlighted the petitioner's personal circumstances (illiteracy) as demonstrating actual lack of knowledge of the proceedings.

Respondent's Arguments

  • The Revenue argued that service by uploading on the Common Portal cannot be discarded where the person concerned has knowledge and has contested proceedings by filing a reply.
  • Relied on Section 115 of the Finance Act, 2022, and the retrospectively amended notification under Section 146, to argue that all functions under the CGST Rules, including service, could be performed via the Common Portal.

Court Order / Findings

  • The Court, following its earlier detailed ruling in Luxmi Traders, held that none of the specific CGST Rules referencing the Common Portal cover service of a show cause notice or order, and the 2022 amendment under Section 115 does not change this position.
  • Held that service of an SCN or order by mere uploading on the Common Portal, without acknowledgment or a reply, cannot be deemed sufficient service, particularly where it leads to serious civil consequences for the assessee.
  • Applying the graded framework laid down in Luxmi Traders, restored the proceedings to the show cause notice stage, granting the petitioner four weeks to file a reply, after which the department must proceed with a proper opportunity of hearing.
  • Directed that if the petitioner had already deposited 10% of the pre-deposit at the appeal stage, the appeal itself should be heard on merits, and ordered that any attachment on the petitioner's bank account stand revoked.

Important Clarification

  • Mere uploading of a show cause notice or order on the Common Portal's 'Additional Notices and Orders' tab, without acknowledgment or a reply from the taxpayer, does not constitute valid service under Sections 146 and 169 of the CGST Act.
  • Where such defective service has resulted in an ex parte order or a limitation-barred appeal dismissal, the remedy is to restore proceedings to the appropriate earlier stage — SCN reply, hearing, or appeal on merits — rather than simply quashing outright, and any coercive recovery in the interim stands revoked.

Sections Involved

  • Section 169, CGST Act, 2017 – prescribes the modes of service of notices, orders and other communications.
  • Section 146, CGST Act, 2017 – empowers notification of a Common Goods and Services Tax Electronic Portal.
  • Section 115, Finance Act, 2022 – retrospectively validates certain amendments to the Common Portal notification.

Decision – In Favour of

Disposed of in favour of the assessee, following the Luxmi Traders framework — proceedings restored to the SCN stage (or the appeal to be heard on merits, as applicable) and the bank account attachment revoked.

Case Details

  • Court: High Court of Punjab and Haryana at Chandigarh
  • Case No.: CWP-3559-2026 (O&M)
  • Coram: Hon'ble the Acting Chief Justice Ashwani Kumar Mishra and Hon'ble Mr. Justice Rohit Kapoor
  • Date of Order: 27 July 2026

Link to Download the Order

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