Facts of the Case

The petitioner, GRB Engg. Works, challenged an assessment order-in-original and the underlying show cause notice on the ground that both had been uploaded only under the 'View Additional Notices and Orders' tab of the GST common portal, www.gst.gov.in, rather than being effectively served. The short question before the Division Bench was whether such uploading amounts to proper service under Section 169 read with Section 146 of the CGST Act, 2017 — an issue the Court found already concluded by its earlier decision in Luxmi Traders v. Union Territory of Chandigarh, and further clarified in The Amar Cooperative LC Society Ltd. v. State of Haryana.

Issues Involved

  1. Whether uploading a show cause notice and order-in-original solely under the 'View Additional Notices and Orders' tab of the GST common portal amounts to proper service under Section 169 read with Section 146 of the CGST Act.
  2. Whether the retrospective amendment introduced by Section 115 of the Finance Act, 2022, validating GST Rules functions performed on the Common Portal, alters this position.

Petitioner's Arguments

  • The petitioner had no actual knowledge of the SCN or order since both were placed only under the less-visible 'Additional Notices and Orders' tab, and the resulting ex-parte proceedings should be restored to the show cause stage per Luxmi Traders.

Respondent's Arguments

  • Relying on Section 115 of the Finance Act, 2022 and the retrospective amendment to the 23.01.2018 notification under Section 146 CGST Act, it was contended that all functions under the CGST Rules — including service — could validly be performed on the Common Portal, and that Luxmi Traders was decided without the benefit of this amendment.

Court Order / Findings

  • Reiterating its conclusions in Luxmi Traders, the Court held that service of an SCN cannot be deemed sufficient merely because it was uploaded on the Common Portal, unless its receipt is acknowledged or a reply is filed by the assessee; where no reply is filed and an ex-parte order results, the proceedings must be restored to the SCN stage.
  • Examining the retrospective amendment under Section 115 of the Finance Act, 2022 and the Fifth Schedule, the Court held — following its clarification in The Amar Cooperative LC Society Ltd. — that none of the provisions of the CGST Rules, 2017 actually refer to the Common Portal for the specific purpose of service of SCN/order; the Rules confine the Portal's use to registration, returns, payment, refund and similar functions, and Rule 142 requires electronic communication of the order itself, not mere uploading under a notices tab.
  • The Court held it was not persuaded to depart from Luxmi Traders merely because of the Finance Act, 2022 amendment, particularly given the serious civil consequences — bank account attachment — flowing from such defective service.
  • The writ petition was disposed of in terms of Luxmi Traders and The Amar Cooperative LC Society Ltd., restoring the proceedings to the stage of issuance of the SCN, with liberty to the petitioner to file a reply within four weeks, whereafter the department must afford a proper hearing; any bank account attachment pursuant to the impugned order was directed to stand revoked, subject to any pre-deposit already made continuing to enable the appeal to proceed on merits.

Important Clarification

  • Uploading a show cause notice or order-in-original only under the 'View Additional Notices and Orders' tab of the GST common portal does not, by itself, satisfy Section 169 read with Section 146 of the CGST Act; actual acknowledgment of receipt or a filed reply is what validates such portal-based service.
  • The 2022 retrospective amendment enabling CGST Rules functions to be performed on the Common Portal does not extend to service of SCNs/orders specifically, since no provision of the Rules identifies the Common Portal as the mode for such service — Rule 142 instead requires electronic communication of the order to the assessee.

Sections Involved

  • Section 169, CGST Act, 2017 – prescribes the modes of service of notices, orders and communications.
  • Section 146, CGST Act, 2017 – empowers the Government to notify a Common Electronic Portal for specified functions under the Act.
  • Section 115, Finance Act, 2022 – retrospectively amends the 23.01.2018 notification to expand functions performable on the Common Portal.
  • Rule 142, CGST Rules, 2017 – requires electronic communication of the summary of the order to the taxable person.

Decision – In Favour of

Disposed of in favour of the Assessee — defective portal-only service was held invalid, proceedings restored to the SCN stage, and the bank attachment revoked, with the appeal (where pre-deposit is made) to proceed on merits.

Case Details

  • Court: High Court of Punjab and Haryana at Chandigarh
  • Case No.: CWP-24736-2025 (O&M)
  • Coram: Hon'ble the Acting Chief Justice Ashwani Kumar Mishra and Hon'ble Mr. Justice Rohit Kapoor
  • Date of Order: 27 July 2026

Link to Download the Order

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