Excise and Taxation Officer Faridabad Archives - Tax Heal https://www.taxheal.com/tag/excise-and-taxation-officer-faridabad Complete Guide for Income Tax and GST in India Tue, 18 Aug 2026 13:00:44 +0000 en-US hourly 1 https://wordpress.org/?v=7.0.4 Portal-only upload of SCN does not constitute valid service unless acknowledged or replied to. https://www.taxheal.com/ashwani-kumar-mishra-actg-cj-8.html Tue, 18 Aug 2026 13:00:44 +0000 https://www.taxheal.com/?p=138823 Portal-only upload of SCN does not constitute valid service unless acknowledged or replied to. Issue Whether uploading a Show Cause Notice (SCN) or order solely under the “View Additional Notices and Orders” tab on the GST portal constitutes valid and sufficient service under Section 169 of the CGST Act without additional communication or acknowledgment. Facts… Read More »

]]>
Portal-only upload of SCN does not constitute valid service unless acknowledged or replied to.

Issue

Whether uploading a Show Cause Notice (SCN) or order solely under the “View Additional Notices and Orders” tab on the GST portal constitutes valid and sufficient service under Section 169 of the CGST Act without additional communication or acknowledgment.

Facts

  • Service Mode Challenged: The petitioner challenged the validity and sufficiency of the service of a Show Cause Notice (SCN) and the consequential Order-in-Original.
  • Portal-Only Upload: The tax authorities served the SCN and order exclusively by uploading them under the “View Additional Notices and Orders” tab on the common GST portal.
  • Absence of Alternate Intimation: No parallel intimation or service was effected through other direct modes such as email, SMS, or physical delivery.
  • Revenue’s Defense: The Revenue contended that retrospective amendments introduced via the Finance Act, 2022 validating portal functions rendered service via the GST common portal proper and legally valid.
  • Lack of Acknowledgment: The record indicated that the petitioner had neither acknowledged receipt of the uploaded notices nor filed a reply to the same.

Decision

  • In Favor of Assessee / Remanded: The High Court ruled in favor of the assessee and remanded the matter for fresh consideration.
  • Reliance on Binding Precedents: The Court held that the issue stood squarely covered by Luxmi Traders v. Union Territory of Chandigarh [2026] 188 taxmann.com 812 (P&H), as further clarified in Amar Coop LC Society Ltd. v. State of Haryana [2026] 188 taxmann.com 1051 (P&H).
  • Insufficient Service: Mere uploading of notices or orders on the common portal does not, by itself, constitute sufficient service in the eyes of the law unless there is proof of acknowledgment of receipt or the taxpayer has actually filed a reply.
  • Disposal of Writ: The writ petition was disposed of in line with the referenced binding precedents to ensure proper service and adherence to natural justice.

Key Takeaways

  • Portal Upload Not Absolute Service: Uploading notices strictly under portal sub-tabs without actual receipt, acknowledgment, or response from the taxpayer does not fulfill the statutory requirement of proper service.
  • Adherence to Natural Justice: Tax authorities must ensure effective communication of SCNs and orders—preferably accompanied by email/SMS alerts or alternative statutory modes—so taxpayers are not deprived of the opportunity to defend themselves.
  • Binding Jurisprudence: The decision reinforces settled P&H High Court jurisprudence protecting taxpayers from ex-parte adverse orders arising from hidden or unacknowledged portal uploads.
HIGH COURT OF PUNJAB & HARYANA
DOT Truckers Ltd.
v.
Excise and Taxation Officer Faridabad (West) Ward 5 Faridabad*
Ashwani kumar Mishra, Actg. CJ.
and Rohit Kapoor, J.
CM-13122-13123-CWP-2026
CWP-38704-2025 (O & M)
AUGUST  7, 2026
Pradeep Singh Rawat, Adv. for the Petitioner. Sourabh Goel, Addl. AG for the Respondent.
ORDER
CM-13123-CWP-2026 (preponement)
Ashwani Kumar Mishra, Actg., CJ. – This application under Section 151 CPC has been filed on behalf of the applicant-petitioner seeking preponement of the date of hearing fixed in the main writ petition being CWP No.38704-2025.
2. Record reveals that main writ petition is fixed for hearing before this Court on 14.08.2026.
3. For the reasons mentioned in the application, the same is allowed.
4. With the consent of both the parties, main writ petition is taken on board for final disposal today itself.
Main Case (O&M)
5. Short question that requires consideration in this writ petition is as to whether uploading of a notice as well as the order-in-original in the tab ‘View Additional Notices and Orders’, on the common portal, being www.gst.gov.in amounts to proper service of it, on the petitioner in view of Section 169 read with Section 146 of the Central Goods and Services Tax Act, 2017?
6. The issue raised in the present case is no longer res integra and stands concluded by the judgment of this Court in CWP-27139-2025, Luxmi Traders v. Union Territory of Chandigarh [2026] 188 taxmann.com 812 (Punjab & Haryana). The said judgment has been further clarified by this Court in CWP-15601-2026, Amar Coop LC Society Ltd. v. State of Haryana [2026] 188 taxmann.com 1051 (Punjab & Haryana)decided on 23.07.2026.
7. This Court in paragraphs No.58, 59 & 60 of Luxmi Traders (supra), has observed as under:-
“58. With reference to the above provision, it is submitted on behalf of the revenue that service of notice by uploading it on the Common Portal cannot be discarded where the person concerned has knowledge of it and has contested the proceedings by filing reply etc. In such cases, the SCN cannot be said to have not been served upon the assessee.
59. The contention advanced on behalf of the revenue, in this regard, merits consideration. In cases where the SCN has been responded to by the person concerned, and after contest, the order-in-original is passed by the competent authority, the order-in-original cannot be challenged merely due to defect in service of SCN/order on the taxpayer by uploading it on the Common Portal.
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 cases 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.”
8. Learned counsel for the revenue, however, submits that while deciding Luxmi Traders (supra), this Court was not apprised of the amendment introduced by the Finance Act, 2022, whereby Section 115 was introduced which provides as under:-
“115. (1) The notification of the Government of India in the Ministry of Finance (Department of Revenue) number G.S.R 58(E), dated the 23rd January, 2018, issued by the Central Government on the recommendations of the Council, under Section 146 of the Central Goods and Services Tax Act, 2017 read with Section 20 of the Integrated Goods and Services Tax Act, 2017, shall stand amended and shall be deemed to have been amended retrospectively in the manner specified in column (2) of the Fifth Schedule, on and from the date specified in column (3) of that Schedule.
(2) For the purposes of sub-section (1), the Central Government shall have and shall be deemed to have the power to amend the notification referred to in the said subsection with retrospective effect as if the Central Government had the power to amend the said notification under section 146 of the Central Goods and Services Tax Act, 2017 read with section 20 of the Integrated Goods and Services Tax Act, 2017, retrospectively, at all material times.”
9. The Schedule referred to in Section 115 reads as under:-
“THE FIFTH SCHEDULE
(See Section 115(1))
Notification number and date Amendment Date of effect of amendment
(1) (2) (3)
G.S.R. 58(E), dated the 23rd January, 2018 (No.349/58/201 7-GST (Pt), dated 23rd January, 2018 In the said notification, in paragraph 1, for the words “furnishing of returns and computation and settlement of integrated tax”, the following shall be substituted namely:-“furnishing of returns and computation and settlement of integrated tax and save as otherwise provided in the notification number G.S.R. 925(E), dated the 13th December, 2019, all functions provided under the Central Goods and Services Tax Rules, 2017. 22nd June, 2017

 

10. The view taken by this Court in Luxmi Traders (supra) was further clarified in The Amar Coop LC Society Ltd. (supra) 6, wherein it was held as under:-
“6. With reference to the aforesaid amendment, learned counsel for the revenue submits that the notification issued on 23.01.2018 stood amended retrospectively in the manner specified in Column (2) of the Fifth Schedule, whereby all functions provided under the Central Goods and Services Tax Rules, 2017 (for short, the ‘Rules of 2017’), could also be performed on the Common Portal, i.e., www.gst.gov.in.
7. Learned counsel for the petitioner opposes the contention raised by the learned counsel for the revenue on the ground that the Rules of 2017 nowhere permit the uploading of the SCN/Order on the Common Portal, i.e., www.gst.gov.in. Rule 142 of the Rules of 2017 is the only provision that could be pressed into service, whereunder the orders, etc., are required to be communicated electronically. It is also pointed out that this Court, in Luxmi Traders (supra), has taken note of this aspect and thereafter observed that the orders cannot be treated as having been communicated electronically, since the e-mail does not contain the SCN/order itself.
8. On behalf of the petitioner, it is further submitted that the notification issued by the Government specifically identifies the Common Portal in terms of Section 146 of the Central Goods and Services Tax Act, 2017, and unless the Common Portal is expressly specified by way of a notification for effecting service of the SCN/order, the expression “uploading” occurring in Rule 145(5) of the Rules of 2017 would not, ipso facto, legitimize the service of the SCN/order upon an assessee.
9. It is also pointed out that expression ‘Common Portal’ has been used several times for different purposes in the Rules of 2017, which are as follows:-

Registration:- 3, 6, 8, 9, 10, 10A, 12, 14, 14A, 17, 19, 20, 21A, 23, 24, 83B

Returns/Registers:-59, 60, 61, 61A, 62, 63, 65, 80, 81, 85, 86, 88C, 88D, 117,120A, 140

Payment:- 87, 142(2), 142(2B)

Assessment:- 98

Refund:- 89, 90, 95, 95B, 96

Advance Ruling:- 104

Appeal:- 108, 110, 111

Recovery:- 142B

E-way bill:- 138, 138A, 138D,

E-invoicing:- 48

10. None of the provisions of the Rules of 2017 refers to Common Portal for the purpose of service of SCN/order. As indicated above, the Rules explicitly confine the utility of the Common Portal to limited functions, such as registration, filing of returns, payment of tax etc., rather than expanding its scope to substitute formal service of SCN/order.
11. We find substance in the submissions advanced on behalf of the petitioner. Even otherwise, we have already observed in Luxmi Traders (supra) that the complex process by which the order is sought to be served upon the petitioner/assessee cannot receive the approval of law, particularly when it leads to serious civil consequences for the assessee. We are, therefore, not persuaded to take a view different from the one expressed in Luxmi Traders (supra) merely on account of the reference to the provisions of the Act of 2022, noticed above.
12. In the present case as well, the order was uploaded only on the Common Portal, and the petitioner has specifically stated that being an illiterate person, he had no knowledge thereof.
13. In that view of the matter, the instant writ petition is also disposed of in terms of Luxmi Traders (supra).
14. However, in the event, the petitioner has already deposited 10% of the amount towards the statutory predeposit at the time of filing the appeal, the appeal itself shall be heard and decided on merits. Any recovery effected from the petitioner shall abide by the final adjudication of the matter in the competent proceedings. Any attachment of petitioner’s bank account, pursuant to the order under challenge, shall stand revoked.”
11. As the issue raised in this case is squarely covered by the judgments rendered by this Court in Luxmi Traders (supra) and The Amar Cooperative LC Society Ltd (supra), the instant writ petition is disposed of in the same terms.
12. All pending miscellaneous application(s), if any, shall also stand disposed of.
]]>