High Court of Punjab & Haryana
Amar Coop LC Society Ltd. v. State of Haryana
CWP NO. 15601 OF 2026 (O & M)
The ruling in brief
Where ex parte orders and rectification orders were served solely by upload on GST Common Portal and petitioner claimed illiteracy and lack of knowledge, mere portal upload was insufficient for valid service for limitation as serious civil consequences were involved, and retrospective legal changes did not alter this position, thus portal-only service was not legally valid in these circumstances
Provisions considered
Section 169, read with section 146, of Central Goods and Services Tax Act, 2017/Punjab Goods and Services Tax Act, 2017 and Haryana Goods and Services Tax Act, 2017 - Rule 142 of Central Goods and Services Tax Rules, 2017/Punjab Goods and Services Tax Rules, 2017 and Haryana Goods and Services Tax Rules, 2017 - Section 115 of Finance Act, 2022
This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.