High Court of Punjab & Haryana
Shanaya Enterprises v. State of Punjab
For assessee
CWP NO. 23234 OF 2026 (O & M)
The ruling in brief
Where service of GST notice and order-in-original was effected only by uploading on portal without acknowledgment or reply by assessee, mere upload did not constitute valid service as held in Luxmi Traders v. Union Territory of Chandigarh terms
Provisions considered
Section 169 of Central Goods and Services Tax Act, 2017/Punjab Goods and Services Tax Act, 2017/ Haryana Goods and Services Tax Act, 2017
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