DOT Truckers Limited Vs Excise And Taxation Officer Faridabad (West) Ward 5 Faridabad And Another (Punjab and Haryana High Court)
Summary: In DOT Truckers Limited Vs Excise And Taxation Officer Faridabad (West) Ward 5 Faridabad And Another (Punjab and Haryana High Court), the Punjab and Haryana High Court considered whether uploading a notice and 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 noted that the issue was already covered by its judgment 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 held that service of a show cause notice could not be deemed sufficient merely because it was uploaded on the Common Portal unless receipt was acknowledged or a reply was filed. It had further laid down consequences for cases involving portal-only service, including restoration to the stage of issuance of the show cause notice where an ex parte order followed, and non-triggering of appeal limitation where an order-in-original was passed after contest but served only through portal upload.
