Introduction
In a landmark judgment protecting taxpayers' procedural rights, the High Court has ruled that merely uploading a Show Cause Notice (SCN) or adjudication order under the "View Additional Notices and Orders" tab on the GST portal does not amount to valid service under Section 169 of the CGST Act. Consequently, the limitation period for filing an appeal under Section 107 cannot commence solely on the basis of such upload.
Brief Facts of the Case
The petitions arose after several taxpayers challenged GST demand orders passed under Section 73 on the ground that they were never properly served with the Show Cause Notices or adjudication orders. The Department had uploaded these documents only under the "View Additional Notices and Orders" tab on the GST portal and sent merely an email informing taxpayers that a document had been uploaded, without attaching the actual notice or order. As a result, many taxpayers became aware of the orders only after the statutory period for filing appeals had expired.
Issue Before the Court
The principal issue before the Court was whether uploading a notice or order on the GST portal alone constitutes valid service under Sections 146 and 169 of the CGST Act, thereby triggering the limitation period for filing an appeal under Section 107.
High Court's Findings
The Court held that the Government has never notified the GST Common Portal for the purpose of serving notices and orders under Section 146 of the CGST Act. Existing notifications authorize the portal only for functions such as registration, return filing, tax payment, e-way bills and e-invoicing. Therefore, uploading notices or orders on the portal cannot be treated as a valid mode of statutory service.
The Court also observed that an email merely informing the taxpayer that a notice has been uploaded does not amount to valid service because the actual notice or order is not attached to the email. Hence, the Department cannot rely upon Section 169(1)(c) relating to service through email.
Portal Design Criticised
The Court strongly criticized the design of the GST portal, observing that taxpayers are required to navigate through multiple hidden tabs before they can even discover whether any statutory notice has been issued. It described the process as being akin to a "treasure hunt", making it unreasonable to presume that taxpayers have knowledge of notices merely because they are uploaded on the portal.
Relief Granted by the Court
The Court laid down comprehensive directions to protect taxpayers:
Uploading an SCN or order on the GST portal alone is not sufficient service unless the taxpayer acknowledges it or files a reply.
Where ex parte orders have been passed because notices were only uploaded on the portal, the proceedings shall be restored to the stage of the Show Cause Notice.
If an adjudication order was uploaded only on the portal after contested proceedings, the limitation period for filing an appeal does not commence.
Appeals dismissed solely on the ground of limitation in such cases must be restored and heard on merits.
Conclusion
The High Court has reaffirmed that statutory rights cannot be defeated by technical deficiencies in the GST portal. Unless notices and orders are served in accordance with the CGST Act, mere uploading on the "View Additional Notices and Orders" tab cannot trigger limitation for filing appeals. The judgment provides substantial relief to taxpayers and is likely to reduce litigation arising from improper service of GST notices.
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Citation-2026 TAXONATION 1724 (PUNJAB AND HARYANA)
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