High Court of Punjab & Haryana
DOT Truckers Ltd. v. Excise and Taxation Officer Faridabad (West) Ward 5 Faridabad
For assesseeRemanded
The ruling in brief
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
Provisions considered
Section 169 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.