The ruling in brief
Where notice and order-in-original were served only by uploading on GST portal without acknowledgment or reply, such electronic uploading was insufficient service under section 169, ex parte proceedings were to be restored to SCN stage for reply, and limitation for appeal was not triggered by 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/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.