Punjab & Haryana High Court
For assessee
High Courts
Rulings of the High Court of Punjab & Haryana, newest first.
8 rulings found
Punjab & Haryana High Court
Where petitioner challenged sufficiency of service by upload of notice and order-in-original only on 'View Additional Notices and Orders' tab of GST portal, since issue was no longer res-integra and stood concluded in Luxmi Traders v. 192 (Punjab & Haryana), instant petition was to be disposed of in same terms
Punjab & Haryana High Court
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
Punjab & Haryana High Court
Where show cause notice or order-in-original was served only through upload on GST portal without any acknowledgment or reply, such portal-only service was insufficient as held in Luxmi Traders v. Union Territory of Chandigarh [2026] 188 terms
Punjab & Haryana High Court
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
Punjab & Haryana High Court
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
Punjab & Haryana High Court
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
Punjab & Haryana High Court
Where ex parte orders and rectification orders were served solely by upload on GST Common Portal and petitioner claimed illiteracy and lack of knowledge, mere portal upload was insufficient for valid service for limitation as serious civil consequences were involved, and retrospective legal changes did not alter this position, thus portal-only service was not legally valid in these circumstances
Punjab & Haryana High Court
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