Quattro Well Private Limited Vs State of Haryana and Ors. (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, [www.gst.gov.in](http://www.gst.gov.in), amounts to proper service under Section 169 read with Section 146 of the Central Goods and Services Tax Act, 2017. The Court held that the issue was already covered by its earlier judgment in Luxmi Traders Vs Union Territory of Chandigarh And Others, CWP-27139-2025, and was further clarified in The Amar Cooperative LC Society Ltd. v. State of Haryana and Others, CWP No.15601 of 2026, decided on 23.07.2026.
The short question before the Court was whether uploading a notice and an order-in-original under the “View Additional Notices and Orders” tab on the common portal constitutes proper service under Sections 169 and 146 of the CGST Act. The Court recorded that the issue was no longer res integra in view of the earlier decision in Luxmi Traders and its subsequent clarification in The Amar Cooperative LC Society Ltd.
In Luxmi Traders, the Court had held that service of a show cause notice could not be deemed sufficient merely because it was uploaded on the common portal unless its receipt was acknowledged or a reply was filed. Where the notice was uploaded only on the common portal, no reply was filed and an ex parte order was passed, the proceedings were to be restored to the stage of issuance of the show cause notice, with liberty to the assessee to file a reply within four weeks and with the Department thereafter required to proceed after affording the required opportunity of hearing.
