TaxTMI 
TaxTMI 
2026 (8) TMI 843
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....iled on behalf of the applicant-petitioner seeking preponement of the date of hearing fixed in the main writ petition being CWP No. 38704-2025. 2. Record reveals that main writ petition is fixed for hearing before this Court on 14.08.2026. 3. For the reasons mentioned in the application, the same is allowed. 4. With the consent of both the parties, main writ petition is taken on board for final disposal today itself. Main Case (O&M) 5. Short question that requires consideration in this writ petition is as to whether uploading of a notice as well as the order-in-original in the tab 'View Additional Notices and Orders', on the common portal, being www.gst.gov.in amounts to proper service of it, on the petitioner in view of Sect....
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....ly on account of its uploading on the Common Portal, unless its receipt is acknowledged or a reply is filed. (ii) Where SCN is served only by way of uploading it on the Common Portal and in the absence of reply filed by the petitioner/assessee concerned, ex-parte order is passed in original, the proceedings would stand restored to the stage of issuance of SCN and the petitioner would be at liberty to file reply to the SCN within a period of four weeks from today whereafter, the Department shall proceed further after affording required opportunity of hearing. (iii) In cases where the order-in-original is passed after contest, and is served only by uploading it on the Common Portal, the period of limitation for filing of app....
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....ervices Tax Act, 2017 read with Section 20 of the Integrated Goods and Services Tax Act, 2017, shall stand amended and shall be deemed to have been amended retrospectively in the manner specified in column (2) of the Fifth Schedule, on and from the date specified in column (3) of that Schedule. (2) For the purposes of sub-section (1), the Central Government shall have and shall be deemed to have the power to amend the notification referred to in the said subsection with retrospective effect as if the Central Government had the power to amend the said notification under section 146 of the Central Goods and Services Tax Act, 2017 read with section 20 of the Integrated Goods and Services Tax Act, 2017, retrospectively, at all material....
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....ned counsel for the revenue on the ground that the Rules of 2017 nowhere permit the uploading of the SCN/Order on the Common Portal, i.e., www.gst.gov.in. Rule 142 of the Rules of 2017 is the only provision that could be pressed into service, whereunder the orders, etc., are required to be communicated electronically. It is also pointed out that this Court, in Luxmi Traders (supra), has taken note of this aspect and thereafter observed that the orders cannot be treated as having been communicated electronically, since the e-mail does not contain the SCN/order itself. 8. On behalf of the petitioner, it is further submitted that the notification issued by the Government specifically identifies the Common Portal in terms of Section 14....
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....served upon the petitioner/assessee cannot receive the approval of law, particularly when it leads to serious civil consequences for the assessee. We are, therefore, not persuaded to take a view different from the one expressed in Luxmi Traders (supra) merely on account of the reference to the provisions of the Act of 2022, noticed above. 12. In the present case as well, the order was uploaded only on the Common Portal, and the petitioner has specifically stated that being an illiterate person, he had no knowledge thereof. 13. In that view of the matter, the instant writ petition is also disposed of in terms of Luxmi Traders (supra). 14. However, in the event, the petitioner has already deposited 10% of the amount....