Gugal Electrical And ENGG. Works Vs State of Punjab And Other (Punjab and Haryana High Court)
Summary: The Punjab and Haryana High Court considered whether uploading a notice and an order-in-original in the “View Additional Notices and Orders” tab on the GST common portal, gst.gov.in, amounts to proper service on the petitioner under Section 169 read with Section 146 of the Central Goods and Services Tax Act, 2017.
The Court noted that the issue had already been considered in Luxmi Traders v. Union Territory of Chandigarh and Others, CWP-27139-2025, and subsequently clarified in The Amar Cooperative LC Society Ltd. v. State of Haryana and Others, CWP-15601-2026, decided on 23.07.2026.
In Luxmi Traders, the Court had concluded that service of a show cause notice upon an assessee could not be deemed sufficient merely because it was uploaded on the Common Portal, unless its receipt was acknowledged or a reply was filed. It further held that where an SCN was served only through portal uploading and an ex parte order followed without a reply, proceedings would be restored to the stage of issuance of the SCN. Where an order-in-original was passed after contest but served only through portal uploading, the limitation period for appeal would not be triggered.
