Facts of the Case

M/S Gugal Electrical and Engg. Works challenged GST proceedings on the ground that both the show cause notice and the order-in-original had been uploaded only under the 'View Additional Notices and Orders' tab of the common GST portal (www.gst.gov.in), rather than the tab an assessee ordinarily monitors, and it had no actual knowledge of either communication. The short question for the Punjab and Haryana High Court was whether such upload amounted to proper service under Section 169 read with Section 146 of the CGST Act, 2017.

Issues Involved

  1. Whether uploading a notice or order-in-original only under the 'View Additional Notices and Orders' tab on the common portal constitutes valid service under Sections 169 and 146 of the CGST Act, 2017.
  2. Whether the retrospective validation of the common-portal notification by Section 115 of the Finance Act (introduced in 2022) alters this position.

Petitioner's Arguments

  • The petitioner relied on the Court's earlier ruling in Luxmi Traders vs Union Territory of Chandigarh (CWP-27139-2025), as clarified in The Amar Cooperative LC Society Ltd. vs State of Haryana (CWP-15601-2026), contending that none of the CGST Rules, 2017 actually designate the Common Portal for service of a show cause notice or order — Rule 142 requires electronic communication, and the Rules confine the portal's role to specific functions like registration, returns and payment, not service.
  • It was submitted that being an illiterate person, the petitioner had no knowledge of the notice or order uploaded only under the additional-notices tab.

Respondent's Arguments

  • The Revenue argued that service by uploading on the Common Portal cannot be discarded where the person concerned had knowledge and contested the proceedings, and separately contended that Section 115 of the Finance Act had retrospectively validated the 23.01.2018 notification to extend all CGST Rules functions (including service) to the Common Portal, a point the Court had not considered in Luxmi Traders.

Court Order / Findings

  • The Court reaffirmed its five-point formula from Luxmi Traders: (i) mere portal upload is insufficient service unless receipt is acknowledged or a reply filed; (ii) where an ex-parte order follows unacknowledged portal-only service, proceedings are restored to the SCN stage with liberty to reply within four weeks; (iii)-(v) limitation for appeal does not run from such defective service, and orders/appeals dismissed on that basis stand restored.
  • On the Section 115 Finance Act point, the Court held none of the Rules of 2017 actually refer to the Common Portal for service of SCN/order — the Rules confine its use to registration, returns, payment, refund, advance ruling, appeal and e-way bill functions, not service — and declined to depart from Luxmi Traders.
  • Since the order here was also uploaded only on the Common Portal and the petitioner (an illiterate person) had no actual knowledge, the writ petition was disposed of in terms of Luxmi Traders, with any pre-deposit already made preserved and bank attachment, if any, revoked, subject to the appeal being heard on merits if 10% pre-deposit had already been paid.

Important Clarification

  • Uploading a GST show cause notice or order only under the 'Additional Notices and Orders' tab of the common portal is not, by itself, valid service under Section 169 — actual acknowledgment or a reply on record is required; this position survives the retrospective Section 115 Finance Act amendment, since no CGST Rule designates the Common Portal for service specifically.

Sections Involved

  • Section 169, Central Goods and Services Tax Act, 2017 – modes of service of notices, orders and decisions.
  • Section 146, Central Goods and Services Tax Act, 2017 – notification of the Common Portal.
  • Section 115, Finance Act, 2022 (retrospective amendment) – retrospective validation of the 2018 Common Portal notification, held not to extend to service of SCN/orders.

Decision – In Favour of

Disposed of in terms of Luxmi Traders; in favour of the Assessee, with proceedings restored to the show cause notice stage where service was defective.

Case Details

  • Court: High Court of Punjab and Haryana at Chandigarh
  • Case No.: CWP-21363-2025 (O&M)
  • Coram: Acting Chief Justice Ashwani Kumar Mishra and Justice Rohit Kapoor
  • Date of Order: 27.07.2026

Link to Download the Order

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