United Chem India Vs Excise And Taxation Officer And Another (Punjab And Haryana High Court)
GST Notice and Order Uploaded Only on Common Portal
The Punjab and Haryana High Court considered whether uploading a notice and order-in-original under the “View Additional Notices and Orders” tab on the GST common portal, gst.gov.in, constitutes proper service under Sections 169 and 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, and subsequently clarified in The Amar Cooperative LC Society Ltd. v. State of Haryana and Others, decided on 23.07.2026.
Position Laid Down in Luxmi Traders
The Court reproduced the conclusions in Luxmi Traders. It had held that uploading a show-cause notice on the common portal, by itself, could not be treated as sufficient service unless receipt was acknowledged or a reply was filed.
Where an SCN was uploaded without a reply and an ex parte order was passed, proceedings were to be restored to the stage of issuance of the SCN, with the assessee permitted to file a reply within four weeks and the Department required to proceed after providing an opportunity of hearing.
