Facts of the Case

M/s Shiv Shakti Udyog, through its proprietor, filed this writ petition against the State of Haryana and the CBIC/GST authorities challenging action arising from an order uploaded only under the “View Additional Notices and Orders” tab of the GST common portal. The petitioner specifically stated that, being an illiterate person, he had no knowledge of the order at all. As in a series of connected matters before this Bench, the short legal question — whether such uploading amounts to proper service under Section 169 read with Section 146 of the CGST Act, 2017 — was held to be concluded by Luxmi Traders v. Union Territory of Chandigarh (CWP-27139-2025) and its clarification in The Amar Cooperative LC Society Ltd. (CWP-15601-2026).

Issues Involved

  1. Whether uploading of an order-in-original only under the portal's “Additional Notices and Orders” tab constitutes valid service under Section 169 read with Section 146 of the CGST Act, 2017.
  2. Whether Section 115 of the Finance Act, 2022 (validating the Common Portal notification retrospectively) alters this position.
  3. The relief available to an illiterate assessee who had no actual knowledge of the order.

Petitioner's Arguments

  • Being illiterate, the petitioner had no knowledge of the order uploaded only on the portal's additional tab.
  • The controversy was squarely covered by Luxmi Traders.

Respondent's Arguments

  • The Revenue reiterated its contention (as in Luxmi Traders and Amar Cooperative LC Society Ltd.) that Section 115 of the Finance Act, 2022 retrospectively extends all CGST Rules functions, including service, to the Common Portal.

Court Order / Findings

  • The Bench reiterated that none of the CGST Rules, 2017 designates the Common Portal for service of SCNs/orders, confining its use to registration, returns, payment and similar functions, and declined to take a different view merely because of Section 115.
  • Given the petitioner's illiteracy and lack of actual knowledge, the writ petition was disposed of in terms of the Luxmi Traders framework: proceedings restored to the SCN stage if ex parte, or limitation not to defeat an appeal if the order followed contest, with liberty to file a reply within four weeks.
  • It was also directed that where 10% pre-deposit had already been made, the appeal be heard on merits, and any bank-account attachment be revoked.

Important Clarification

  • An assessee's personal circumstances — such as illiteracy and consequent inability to monitor the GST portal — reinforce, rather than dilute, the settled position that service of an SCN/order solely via the portal's “Additional Notices and Orders” tab does not satisfy Section 169, entitling the assessee to restoration of proceedings.

Sections Involved

  • Section 169 of the CGST Act, 2017 — modes of service.
  • Section 146 of the CGST Act, 2017 — Common Portal.
  • Section 115 of the Finance Act, 2022 — retrospective validation of Common Portal notification.

Decision – In Favour of

Assessee, disposed of in terms of the Luxmi Traders framework.

Case Details

High Court of Punjab and Haryana at Chandigarh; CWP-9523-2026 (O&M); Coram: Hon'ble the Acting Chief Justice Ashwani Kumar Mishra and Hon'ble Mr. Justice Rohit Kapoor; Date of Decision: 3rd August, 2026.

Link to Download the Order

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