2026 (8) TMI 1382

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....Sameed Salim and Mr. Imran Ahmad, Advs. For the Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. Ms. Ira Singh, SPC.   ORDER 1. Through the present Writ Petition, the Petitioner prays for issuance of a Writ in the nature of certiorari to quash the order passed on 15.03.2024. 2. The Petitioner has also challenged Notification No.56/2023 of Central Tax dated 28....

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....Petitioner. 5. The Division Bench of the Punjab and Haryana High Court in Luxmi Traders v. Union Territory of Chandigarh and Others (2026) 44 CENTAX 371 (P&H) has examined the issue of service of notices through the common portal and held that mere uploading of an SCN, without acknowledgement of receipt or filing of a reply, cannot by itself be treated as sufficient service. The relev....

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....fter affording required opportunity of hearing. (iii) In case 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 appeal would not be triggered, and the assessee aggrieved will have the right to file an appeal within a period of four weeks from today. (iv) Where appeals filed against ....

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.... 6. Keeping in view the aforesaid position, the order dated 15.03.2024 passed under Section 73 of the CGST Act is set-aside while granting liberty to the Petitioner to file reply to the SCN. The Competent Authority thereafter, will proceed in accordance with law and pass a fresh order. The Petitioner is directed to appear before the Sales Tax Officer Class II/AVATO Ward 76, Zone 7, Delhi on 19.....