Rishi Pal Singh S/O Sukhpal Singh vs. Union Of INDIA
Held
The Court held that mere uploading of documents on the GST portal, especially if not properly noticed by the assessee, does not constitute effective service. The petitioners were entitled to a proper hearing before any demand was confirmed.
Facts
The petitioners challenged a GST demand notice and order, claiming they were never formally served and only discovered the proceedings by chance on the GST portal. They argued this violated principles of natural justice and statutory provisions.
Key Issues
Whether uploading documents on the GST portal constitutes valid service and if the principles of natural justice were violated due to lack of effective notice and opportunity to be heard.
Sections Cited
Section 73, Section 74, Section 75(4), Section 137, Section 169, Rule 142(1A)
AI-generated summary — verify with the full judgment below
[2026:RJ-JP:31554-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 716/2026 CNR: RJHC020028852026 | URN: CW / 1544U / 2026 Rishi Pal Singh S/o Sukhpal Singh, R/o R-55 Raj Aangan, Nri Colony, Haldi Ghati Marg, Patap Nagar, Jaipur Sanganer 302033, Rajasthan. Erstwhile, Proprietor, M/s The Park View, A-8, Riico, Industrial Area, Kukas, Delhi Road, Jaipur. ----Petitioner Versus
Union Of India, Through Secretary, Ministry Of Finance, North Block, Cabinet Secretariat, Raisina Hill, New Delhi- 110001. 2. State Of Rajasthan, Commercial Taxes Department, O/o Commissioner Jurisdiction, Circle-J, Jaipur-I, Ward-Iii, Circle-J, Jaipur I, Rajasthan.
Office Of Assistant Commissioner, State Tax, Ward-Iii, Circle-J, Zone-Jaipur-I, O/o Room No. 504, 4Th Floor, Kar Bhawan, Jhalana Institutional Area, Jaipur. ----Respondents For Petitioner(s) : Mr. Naqvi Sehban Najib Sabiha Mr. Sehban Naqvi Ms. Rabiya Mateen Mr. Sahil Khan For Respondent(s) : Ms. Mahi Yadav, AAG Ms. Chelsi Agarwal Ms. Jaya Pandey HON'BLE MR. JUSTICE ARUN MONGA HON'BLE MR. JUSTICE ASHUTOSH KUMAR Order (Oral) 11/08/2026 Per: Arun Monga, J.
By this writ petition, the pet
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