Facts of the Case

The petitioner, Boxing Federation of India, challenged proceedings under the Central Goods and Services Tax Act, 2017 where the show cause notice and order-in-original had been uploaded only under the 'View Additional Notices and Orders' tab of the GST common portal, rather than the primary notices tab. As a result, the petitioner claimed no actual knowledge of the proceedings, leading to an ex-parte order and a subsequent attachment of its bank account. The core question was whether such upload satisfied 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.
  2. Whether the retrospective amendment inserted by Section 115 of the Finance Act, 2022 validates such portal-only service.
  3. What relief follows, including revocation of any bank attachment, where the petitioner had already made the statutory pre-deposit.

Petitioner's Arguments

  • None of the specific CGST Rules provisions relating to registration, returns, payment, refund, advance ruling, appeal, recovery, e-way bill or e-invoicing refer to the Common Portal for the purpose of service of an SCN or order; Rule 142 alone governs electronic communication of orders.
  • 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 January 2018 notification does not create an independent power to treat portal upload as valid service of process.

Respondent's Arguments

  • The revenue 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, it was argued, service.

Court Order / Findings

  • Following its own precedents in Luxmi Traders and The Amar Cooperative LC Society Ltd., the Court reiterated that 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, and the Section 115 Finance Act amendment does not displace this position since it does not expressly extend Common Portal functions to service of process.
  • Since the order was uploaded only on the Common Portal and the petitioner had no knowledge of it, the proceedings were restored to the stage of issuance of the SCN, with liberty to file a reply.
  • If the petitioner had already deposited 10% of the disputed amount towards statutory pre-deposit at the time of any appeal, that appeal shall be heard and decided on merits, and any bank attachment pursuant to the impugned order stands revoked.

Important Clarification

  • The Punjab and Haryana High Court has now settled, through Luxmi Traders and its progeny, that portal-only service under the 'Additional Notices and Orders' tab is inadequate service under Section 169/146 of the CGST Act, and the retrospective Section 115 Finance Act, 2022 amendment does not cure this defect since it does not expressly extend Common Portal functions to service of process.
  • Where the assessee had already made the statutory pre-deposit and filed an appeal, that appeal is directed to be heard on merits and any consequent bank attachment revoked, rather than requiring the entire process to restart from the SCN stage.

Sections Involved

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

Decision – In Favour of

Decided in favour of the assessee; proceedings restored to the show-cause stage with liberty to reply, and bank attachment revoked.

Case Details

  • Court: High Court of Punjab and Haryana at Chandigarh
  • Case No.: CWP-21994-2025 (O&M)
  • Coram: Acting Chief Justice Ashwani Kumar Mishra and Justice Rohit Kapoor
  • Date: 27th July, 2026

Link to Download the Order

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