Shanaya Enterprises Vs State of Punjab And Others (Punjab and Haryana High Court)
GST Notice and Order Service Through Common Portal
The Punjab and Haryana High Court considered whether uploading a GST notice and order-in-original under the “View Additional Notices and Orders” tab on gst.gov.in constitutes proper service under Sections 169 and 146 of the CGST Rules 2017 .
The Court held that the issue was covered by Luxmi Traders v. Union Territory of Chandigarh and Others and subsequently clarified in The Amar Cooperative LC Society Ltd. v. State of Haryana and Others. In Luxmi Traders, the Court held that uploading a show-cause notice on the Common Portal alone does not constitute sufficient service unless receipt is acknowledged or a reply is filed. Where an SCN is uploaded without a reply and an ex-parte order follows, proceedings are restored to the SCN stage with an opportunity to reply.
Impact of Finance Act, 2022 Amendment
The Revenue submitted that Section 115 introduced by the Finance Act, 2022 retrospectively amended the notification issued under Section 146, permitting functions under the CGST Rules to be performed through the Common Portal. The Court noted that this amendment had already been considered in The Amar Cooperative LC Society Ltd.
