High Court of Punjab & Haryana
Quattro Well (P.) Ltd. v. State of Haryana
For assesseeRemanded
CWP NO. 37218 OF 2025 (O & M)
The ruling in brief
Where service of show cause notice and order was effected solely by uploading on GST portal without acknowledgement or response, such portal service was not valid as per Rules of 2017, did not trigger limitation for appeals, and orders passed ex parte in such cases warranted restoration to show cause notice stage for proper adjudication
Provisions considered
Section 169, read with section 146, of Central Goods and Services Tax Act, 2017/Haryana Goods and Services Tax Act, 2017 - Section 115 of Finance Act, 2022
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