Facts of the Case

M/s. Singla Guar and Oil Mill challenged a GST demand where the notice and order-in-original had both been uploaded only in the 'View Additional Notices and Orders' tab of the common portal, www.gst.gov.in, without any acknowledged receipt or reply from the petitioner, an illiterate person who claimed to have no knowledge of the proceedings. The Punjab and Haryana High Court found the issue squarely covered by its earlier detailed rulings in Luxmi Traders v. Union Territory of Chandigarh (CWP-27139-2025) and The Amar Cooperative LC Society Ltd. v. State of Haryana (CWP-15601-2026), which had laid down comprehensive guidelines on when portal-only service of SCNs and orders satisfies Section 169 read with Section 146 of the CGST Act.

Issues Involved

  1. Whether uploading a show cause notice or order-in-original only in the 'View Additional Notices and Orders' tab of the GST common portal amounts to proper service under Section 169 read with Section 146.
  2. Whether the retrospective validation under Section 115 of the Finance Act, 2022 (extending Common Portal functions) cures such deficient service.
  3. What relief follows where an ex-parte order is passed, or an appeal is dismissed as time-barred, consequent to such portal-only service.

Petitioner's Arguments

  • The petitioner contended, following the reasoning accepted in Luxmi Traders, that Rule 142 alone governs communication of orders and requires actual electronic communication, and that none of the CGST Rules, 2017 expressly identify the Common Portal as the mode for service of SCNs/orders under Section 146.
  • It was argued that mere 'uploading' under Rule 145(5) cannot substitute formal service unless the Common Portal is expressly notified for that purpose, and that Section 115 (validating past notifications) does not retrospectively cure the absence of any rule permitting SCN/order service via the portal.
  • Being an illiterate person, the petitioner specifically stated he had no actual knowledge of the order having been uploaded only on the Common Portal.

Respondent's Arguments

  • Learned counsel for the Revenue argued that service by uploading on the Common Portal cannot be discarded where the person concerned has knowledge and has contested the proceedings by filing a reply, and separately contended that the Finance Act, 2022 amendment (Section 115) retrospectively empowered the Common Portal to perform all functions under the CGST Rules, including service.

Court Order / Findings

  • The Court extensively reproduced its detailed reasoning in Luxmi Traders (paras 58-60), holding that service by portal upload alone is insufficient unless receipt is acknowledged or a reply filed, and prescribing graded remedies: restoration to the SCN stage with four weeks to reply where an ex-parte order followed defective service; treating appeal limitation as not triggered where an order-in-original was served only by portal upload after contest; and restoring appeals dismissed on limitation grounds in such cases.
  • It further reproduced the clarification in The Amar Cooperative LC Society Ltd., which examined and rejected the Revenue's Section 115/Fifth Schedule argument, holding that none of the CGST Rules identify the Common Portal for service of SCN/orders, and that the complex portal-based process of alleged service does not satisfy legal service standards, particularly given serious civil consequences for the assessee.
  • Since the present case was squarely covered by Luxmi Traders and The Amar Cooperative LC Society Ltd., the Court disposed of the writ petition in the same terms — restoring the proceedings to the show cause notice stage, granting four weeks to file a reply, and directing that any bank attachment stand revoked, while protecting the appeal (if 10% pre-deposit was already made) to be heard on merits.

Important Clarification

  • Uploading a GST show cause notice or order only under the 'Additional Notices and Orders' tab of the Common Portal does not, by itself, constitute valid service under Section 169 read with Section 146, unless the assessee has acknowledged receipt or filed a reply.
  • The retrospective Finance Act, 2022 amendment (Section 115) validating certain notifications does not extend to legitimising the Common Portal as a mode of SCN/order service, since none of the specific CGST Rules identify it for that purpose.
  • Where such defective service results in an ex-parte order or a time-barred appeal dismissal, courts will restore proceedings to the SCN stage (or restore the appeal) and revoke any consequential bank attachment, giving the assessee a genuine chance to be heard.

Sections Involved

  • Section 169 of the Central Goods and Services Tax Act, 2017 – prescribes the modes of service of notices, orders and other communications.
  • Section 146 of the CGST Act, 2017 – empowers the Government to notify the Common Portal and its functions.
  • Section 115 of the Finance Act, 2022 – retrospectively validates certain notifications issued under Section 146, examined and distinguished by the Court.
  • Rule 142 and Rule 145(5) of the CGST Rules, 2017 – govern electronic communication and uploading of orders, central to the service dispute.

Decision – In Favour of

In favour of the assessee — proceedings were restored to the SCN stage with the bank attachment revoked, on the strength of the Court's own binding guidelines in Luxmi Traders.

Case Details

Court: High Court of Punjab and Haryana at Chandigarh
Case No.: CWP-15308-2026 (O&M)
Coram: Hon'ble the Acting Chief Justice Ashwani Kumar Mishra and Hon'ble Mr. Justice Rohit Kapoor
Date of Order: 5th August, 2026

Link to Download the Order

Click here to view/download the full order

Disclaimer

This content is shared strictly for general information and knowledge purposes only. Readers should independently verify the information from reliable sources. It is not intended to provide legal, professional, or advisory guidance. The author and the organisation disclaim all liability arising from the use of this content. The material has been prepared with the assistance of AI tools.