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 accessed or if the petitioner had no knowledge, does not constitute effective service. The principles of natural justice require an opportunity to be heard before any demand is confirmed.
Facts
The petitioner sought to quash a Show Cause Notice and an Order-in-Original for GST demand, claiming they were never formally served. They only became aware of the proceedings when contacted by someone from the GST department, who directed them to check the GST portal.
Key Issues
Whether uploading a notice on the GST portal without actual knowledge or effective service amounts to compliance with the principles of natural justice and statutory provisions? Whether proceedings initiated without proper service and opportunity for hearing are valid?
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. 709/2026 CNR: RJHC020028872026 | URN: CW / 1532U / 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
The judgment continues below.
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