Facts of the Case

The petitioner, M/S R.S. Traders, challenged the service of a GST show cause notice and the consequent order-in-original, both of which had been uploaded only under the 'View Additional Notices and Orders' tab of the common portal, www.gst.gov.in. The petitioner, said to be an illiterate person, contended he had no actual knowledge of the proceedings. The core legal question before the Punjab and Haryana High Court was whether such upload amounts to proper service under Section 169 read with Section 146 of the CGST Act, an issue the Court had already extensively examined in its earlier rulings in Luxmi Traders v. Union Territory of Chandigarh and The Amar Cooperative LC Society Ltd. v. State of Haryana.

Issues Involved

  1. Whether uploading a notice or order-in-original solely under the 'View Additional Notices and Orders' tab on the common portal amounts to proper service under Section 169 read with Section 146 of the CGST Act.
  2. Whether the retrospective amendment introducing Section 115 of the Finance Act, 2022 validates such portal-based service.
  3. What relief follows where the SCN was served only via the portal and the assessee remained unaware of the proceedings.

Petitioner's Arguments

  • Rule 142 of the CGST Rules is the only provision requiring electronic communication of orders, and the Rules nowhere expressly permit the common portal to be used for effecting service of an SCN or order under Section 146.
  • Even after the Finance Act, 2022 amendment, none of the specific provisions of the CGST Rules refer to the common portal for the purpose of service of SCN/order; the common portal's role is confined to functions such as registration, returns and payment.
  • Being an illiterate person with no actual knowledge, the petitioner could not be expected to check the portal's additional-notices tab, and the resulting order-in-original was accordingly unenforceable against him.

Respondent's Arguments

  • The Revenue argued that service by uploading on the common portal cannot be discarded where the person concerned has actual knowledge and has contested proceedings by filing a reply.
  • It was further argued that Section 115 of the Finance Act, 2022 retrospectively amended the relevant 2018 notification to expand the common portal's functions under the CGST Rules, thereby validating portal-based service.

Court Order / Findings

  • The Court reaffirmed its detailed ratio in Luxmi Traders, holding that mere uploading on the common portal cannot be deemed sufficient service unless receipt is acknowledged or a reply is filed, and that where an SCN is served only by portal upload with no reply, the proceedings must be restored to the show cause stage.
  • Considering the amendment relied upon by the Revenue, the Court in The Amar Cooperative LC Society Ltd. had already held that none of the specific CGST Rules provisions refer to the common portal for service of SCN/order, so Section 115 does not change the earlier conclusion.
  • Uploading a notice or order solely under 'View Additional Notices and Orders' on the GST common portal does not amount to valid service under Section 169 read with Section 146 of the CGST Act, and where an ex parte order results from such improper service, the proceedings must be restored to the stage of the show cause notice with liberty to file a reply.
  • Applying this ratio, the writ petition was disposed of in the same terms as Luxmi Traders, and any bank attachment pursuant to the impugned order was directed to stand revoked, with liberty to file a reply within four weeks.

Important Clarification

  • Service of a GST show cause notice or order purely by uploading it under the 'Additional Notices and Orders' tab of the common portal, without acknowledgment or a filed reply, does not satisfy Section 169 read with Section 146 of the CGST Act.
  • The 2022 retrospective amendment to the 2018 common-portal notification (Section 115, Finance Act 2022) does not, on a plain reading of the CGST Rules, extend to service of notices/orders, so it does not cure this defect.
  • Where the appeal against such an order was dismissed on limitation, that appellate order too must be set aside and the matter restored to the SCN stage, giving the taxpayer a genuine opportunity to respond.

Sections Involved

  • Section 169, CGST Act, 2017 – prescribes the modes of service of decisions, orders, summons, and notices.
  • Section 146, CGST Act, 2017 – empowers the Government to notify a Common Goods and Services Tax Electronic Portal.
  • Section 115, Finance Act, 2022 – retrospectively amended the 2018 common-portal notification's scope, relied upon unsuccessfully by the Revenue.

Decision – In Favour of

The decision favours the assessee. The writ petition was disposed of in terms of the Luxmi Traders ratio, restoring proceedings to the show cause stage and lifting any consequential bank attachment.

Case Details

High Court of Punjab and Haryana at Chandigarh; CWP-22731-2026 (O&M); M/S R.S. Traders vs Union of India and Others; Coram: Acting Chief Justice Ashwani Kumar Mishra and Justice Rohit Kapoor; Decided on 27.07.2026.

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