The ruling in brief
Where show cause notice or order in original was served only by uploading it under the 'View Additional Notices and Orders' tab on GST portal without acknowledgment or reply by assessee, such upload did not constitute valid service and ex parte proceedings were liable to be restored to the stage of issuance of show cause notice and in cases were appeals were dismissed on grounds of limitation, such appeals were to be restored on its original numbers
Provisions considered
Section 169, read with sections 107 and 146, of Central Goods and Services Tax Act, 2017/ Punjab Goods and Services Tax Act, 2017/ Haryana Goods and Services Tax Act, 2017
This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.