2026-VIL-764-P&H
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SGST High Court Cases

GST - Service of Show Cause Notice and Assessment Order - Validity of service through uploading on Common Portal - Whether service merely by uploading on Common Portal amounts to valid service of SCN and order and whether amendment to Section 115 by Finance Act 2022 permits such service - HELD - Service merely by uploading SCN or order on Common Portal does not amount to valid service. The CGST Rules, 2017 do not contain any provision permitting uploading of SCN or order on Common Portal. Rule 142 relates to electronic communication but does not specify Common Portal for service of SCN or order. Common Portal is explicitly confined to limited functions such as registration, filing returns, payment, refund, appeal, e-way bill, e-invoicing and recovery proceedings as specified in relevant Rules but Rules do not refer to Common Portal for service of SCN or order – The amendment introduced by Finance Act 2022 to Section 115 does not authorize service of SCN or order through Common Portal as Notification dated 23.01.2018 does not expressly specify Common Portal for this purpose and merely empowers performance of functions provided under CGST Rules on Common Portal - In the present case, the order was uploaded only on the Common Portal, and the petitioner has specifically stated that being an illiterate person, he had no knowledge thereof – The Court is not persuaded to take a view different from the one expressed in Luxmi Traders case merely on account of the reference to the provisions of Finance Act, 2022 – The instant writ petition is also disposed of in terms of Luxmi Traders – The petition is disposed of
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