High Court of Punjab & Haryana
Amar Coop LC Society Ltd. v. State of Haryana
For assessee
CWP NO. 15601 OF 2026 (O & M)
High Court of Punjab & Haryana
CWP NO. 15601 OF 2026 (O & M)
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
Section 169, read with section 146, of Central Goods and Services Tax Act, 2017/Punjab Goods and Services Tax Act, 2017 and Haryana Goods and Services Tax Act, 2017 - Rule 142 of Central Goods and Services Tax Rules, 2017/Punjab Goods and Services Tax Rules, 2017 and Haryana Goods and Services Tax Rules, 2017 - Section 115 of Finance Act, 2022
This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.
Members
The background, the issue before the court and the reasoning behind the decision are free for members — along with the professional discussion on this ruling.
Free to join. No card required.
Already a member? Sign in
Karnataka High Court
Where supplier LLP's ITC was blocked on GST portal without prior intimation or pre-decisional hearing and basis for blocking was only an advisory communication pending verification, mechanical blocking without affording hearing was unjustified, thus requiring ITC to be unblocked forthwith and permitting fresh proceedings only after due notice and opportunity of hearing to assessee
Calcutta High Court
Where adjudication order and SCN demanding tax, interest and penalty were uploaded only under portal tab 'Additional Notice and Orders' without separate intimation and showed 'NA' against personal hearing, petitioner remained unaware and could not reply, leading to breach of natural justice and quashing of order in original with matter remanded for hearing
Calcutta High Court
Where SCN and adjudication order were uploaded under 'Additional Notices and Orders' tab of GST portal without separate intimation and petitioner was not afforded personal hearing, petitioner could not reply, resulting in violation of natural justice and necessitating quashing of impugned order with direction to provide opportunity of personal hearing and pass a fresh speaking order