The Amar Coop Lc Society LTD vs. State Of Haryana And Others

Facts

The petitioner, The Amar Coop LC Society Ltd., filed a writ petition challenging a Show Cause Notice (SCN) dated April 19, 2024, issued by respondent No. 3, and consequential orders dated June 20, 2025 (order-in-original) and December 11, 2025 (rectification order). The petitioner's appeal against these orders was dismissed as time-barred on January 29, 2026, by the Appellate Authority. The petitioner claimed to be illiterate and unaware of GST portal procedures, having engaged a representative who failed to file a reply to the SCN. The petitioner also asserted ignorance of the case being selected for scrutiny or any demand being raised. The SCN and subsequent orders were allegedly served only by uploading them on the Common Portal.

Held

The Court held that the service of the Show Cause Notice (SCN) and consequential orders solely by uploading them on the Common Portal, without any other form of communication or proof of actual receipt of the document's content by the assessee, does not constitute valid service. The Court found substance in the petitioner's submissions, reiterating its observation in *Luxmi Traders vs. Union Territory of Chandigarh and others* that complex service procedures leading to serious civil consequences for the assessee cannot be approved by law. The Court was not persuaded to take a different view based on the revenue's reference to Section 115 of the Finance Act, 2022. The Court noted that the petitioner, claiming to be illiterate, had no knowledge of the uploaded order. Consequently, the writ petition was disposed of in terms of *Luxmi Traders*. The Court directed that if the petitioner had deposited 10% of the amount towards statutory pre-deposit at the time of filing the appeal, the appeal shall be heard and decided on merits. Any recovery made from the petitioner shall abide by the final adjudication, and any attachment of the petitioner's bank account shall stand revoked.

Key Issues

1. Whether service of a Show Cause Notice (SCN) and consequential orders solely by uploading them on the Common Portal, without actual intimation or delivery of the document content, constitutes valid service under the GST regime, particularly when the assessee claims illiteracy and lack of awareness? (Section 142, Central Goods and Services Tax Rules, 2017) Petitioner's Contention: The petitioner argued, relying on *Luxmi Traders vs. Union Territory of Chandigarh and others*, that mere uploading on the Common Portal does not amount to valid service. They contended that the Rules of 2017 do not permit uploading SCN/orders on the portal for service, and Rule 142 is the only relevant provision for electronic communication. They further argued that the Common Portal's utility is limited to specific functions and does not extend to substituting formal service of SCN/orders, especially when the expression 'Common Portal' is not expressly specified for such service. Revenue's Contention: The revenue contended that Section 115 of the Finance Act, 2022, amended Notification G.S.R. 58(E) dated January 23, 2018, retrospectively. This amendment, they argued, allowed all functions under the Central Goods and Services Tax Rules, 2017, to be performed on the Common Portal, thereby legitimizing the uploading of SCN/orders for service.