High Court of Punjab & Haryana
Gugal Electrical and Engg. Works v. State of Punjab
For assessee
CWP NO. 21363 OF 2025 (O & M)
The ruling in brief
Where GST show cause notice and order-in-original were served only by upload on GST portal without acknowledgment or reply, such service was not valid under Section 169 read with Section 146, appeals dismissed as time barred were restored and portal-only upload did not trigger limitation, retrospective amendment had no effect as Rules did not permit such service
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
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