Amar Coop LC Society Ltd Vs State of Haryana And Others (Punjab and Haryana High Court)
The Punjab and Haryana High Court considered a writ petition seeking quashing of a Show Cause Notice (SCN) dated 19.04.2024, the consequential Order-in-Original dated 20.06.2025, the rectification order dated 11.12.2025, and the appellate order dated 29.01.2026 dismissing the petitioner’s appeal as time-barred.
According to the petitioner, no reply was filed to the SCN, resulting in an ex parte Order-in-Original. The petitioner submitted that he was an illiterate person, unaware of the procedure on the GST Portal, and had engaged a representative who failed to submit any reply. It was also asserted that the petitioner was unaware that the case had been selected for scrutiny or that any demand had been raised.
The petitioner relied upon the decision of the Punjab and Haryana High Court in Luxmi Traders vs. Union Territory of Chandigarh and others, contending that mere uploading of the SCN and order on the Common Portal does not constitute valid service. It was submitted that the present matter should be disposed of in terms of the limited relief granted in Luxmi Traders, where the matter was directed to be decided after affording an opportunity of hearing.
