Uploading SCN solely on the GST portal without acknowledgement does not constitute valid service.

By | August 27, 2026
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Uploading SCN solely on the GST portal without acknowledgement does not constitute valid service.
Issue
  • Whether uploading a Show Cause Notice (SCN) and an adjudication order solely on the GST portal, without acknowledgement of receipt or filing of a reply by the assessee, constitutes sufficient service under Section 169 of the CGST/DGST Act.
Facts
  • An SCN dated 20.11.2024 and a consequential adjudication order dated 07.02.2025 were issued against the petitioner under Section 73.
  • The petitioner challenged the SCN and the order via a writ petition, seeking their quashing on the grounds of non-intimation of the SCN and non-supply of the order.
  • The petitioner did not file any reply to the SCN as they were unaware of its issuance.
  • The Revenue argued that uploading the notice on the GST portal was a legally permissible mode of service and sufficiently fulfilled the requirements under Section 169.
  • The petitioner relied on judicial precedent holding that portal-only uploading, without evidence of actual receipt or active response, does not establish effective service.
Decision
  • In favour of Assessee (Matter Remanded): Following the Division Bench ruling in Luxmi Traders v. Union Territory of Chandigarh, the High Court held that mere uploading of a notice on the GST portal, in the absence of an acknowledgement of receipt or a reply filed by the assessee, cannot by itself constitute sufficient service.
  • The impugned SCN dated 20.11.2024 and order dated 07.02.2025 were set aside.
  • The matter was remanded to give the petitioner an opportunity to file a reply to the SCN and participate in fresh adjudication proceedings.
Key Takeaways
  • Actual Service Required: Mere uploading of notices or orders on the GST portal does not automatically fulfill procedural due process unless there is proof of actual receipt or active participation (such as filing a reply).
  • Protection Against Unilateral Orders: Ex-parte orders passed pursuant to unacknowledged portal-only notices violate natural justice and are liable to be set aside.
  • Opportunity to Defend: Where service of an SCN is defective, courts will restore proceedings to the stage of replying to the SCN rather than terminating the proceedings entirely.
HIGH COURT OF DELHI
A 1 Enterprises
v.
Sales Tax Officer Class II/ Avato*
ANIL KSHETARPAL and SHAIL JAIN, JJ.
W.P.(C) No. 11634 OF 2026
CM APPL. Nos. 53742 and 53743 OF 2026
AUGUST  13, 2026
Ujjwal Jain, Adv. for the Petitioner. Ms. Urvi Mohan and Ms. Mahika Bisht, Advs. for the Respondent.
ORDER
1. Through the present Writ Petition, the Petitioner prays for issuance of a writ in the nature of certiorari to quash the Show Cause Notice dated 20.11.2024 (hereinafter referred to as “Impugned SCN’) and Order dated 07.02.2025 (hereinafter referred to as „Impugned Order’) passed by the Respondent No.1 under Section 73 of the Central Goods and Services Tax Act, 2017.
2. It is the case of the Petitioner that it was never intimated about the issuance of the Impugned SCN or supplied a copy of the Impugned Order.
3. Per contra, it is the case of the Respondents that the Impugned SCN and Impugned Order were uploaded on the GST Web Portal.
4. The Division Bench of the Punjab and Haryana High Court in Luxmi Traders v. Union Territory of Chandigarh [2026]   (Punjab & Haryana)/(2026) 44 CENTAX 371 (P&H), has examined the issue of service of notices through the web portal and held that mere uploading of a Notice, without acknowledgement of receipt or filing of a Reply, cannot by itself be treated as sufficient service. The relevant paragraph of the said judgment is reproduced hereunder:
“60. On the basis of discussions and deliberations aforesaid, we come to the following conclusions:-
(i) Service of SCN upon the petitioner/assessee concerned cannot be deemed sufficient merely on account of its uploading on the Common Portal, unless its receipt is acknowledged or a reply is filed.
(ii) Where SCN is served only by way of uploading it on the Common Portal and in the absence of reply filed by the petitioner/assessee concerned, ex parte order is passed in original, the proceedings would stand restored to the stage of issuance of SCN and the petitioner would be at liberty to file reply to the SCN within a period of four weeks from today whereafter, the Department shall proceed further after affording required opportunity of hearing.
(iii) In case where the order-in-original is passed after contest, and is served only by uploading it on the Common Portal, the period of limitation for filing of appeal would not be triggered, and the assessee aggrieved will have the right to file an appeal within a period of four weeks from today.
(iv) Where appeals filed against the order-in-original, which was served only by uploading it on the Common Portal are dismissed on the ground of limitation, the order of the Appellate Court shall be set aside and the appeal would stand restored to its original number, and would be heard and decided on merits.
(v) In cases where SCNs were served only on portal and ex parte adjudication order was passed for want of reply of assessee and appeal against the said order was dismissed on the ground of delay, both adjudication order and order-in-appeal shall be set aside and proceedings will be restored at the stage of issuance of SCN and petitioner/assessee shall be at liberty to file reply to SCN within four weeks from today, whereafter, the department shall proceed further after affording due opportunity of hearing.”
5. Learned Counsel representing the Respondents made a sincere attempt to distinguish the aforesaid judgment. However, this Court is not persuaded by the submissions advanced.
6. In view of the aforesaid legal position and the facts and circumstances of the present case, the present Writ Petition is allowed. The Impugned SCN and Impugned Order is hereby set aside, while granting opportunity to the Petitioner to file its Reply to the Impugned SCN.
7. The Petitioner, through its counsel, is directed to appear before the concerned GST Officer, Ward 82, Department of Trade and Taxes, Vyapar Bhawan, I.P. Estate, New Delhi-110002 on 19.08.2026 (Wednesday) at 11:00 A.M.
8. The Respondent-Department is directed to communicate to the Petitioner any change in the date or time of appearance through the mobile number and email address provided below:
Mobile Number: +91-9717595497
Email Address: ujjwaljainadvocate@gmail.com
9. With these observations, the present Petition, along with the pending applications, is disposed of