The High Court of Punjab and Haryana has reaffirmed that uploading a Show Cause Notice (SCN) or Order-in-Original under the “View Additional Notices and Orders” tab on the GST Common Portal (www.gst.gov.in) does not constitute valid service under Section 169 read with Section 146 of the CGST Act, 2017.
Disposing of the matter in Sidh Industries v. UT Chandigarh and Others (2026:PHHC:118620-DB; CWP-9009-2026), a Division Bench comprising Acting Chief Justice Ashwani Kumar Mishra and Justice Rohit Kapoor held that the controversy is well settled and no longer open to debate.
Core Legal Issue
The question before the Court was whether the administrative practice of uploading statutory notices and adjudication orders under the “View Additional Notices and Orders” tab on the GST portal satisfies the legal threshold of service under Section 169 of the CGST/UTGST Act, 2017.
Key Findings of the Court
- Issue No Longer Res Integra: Both the petitioner and the Revenue conceded that the issue is squarely covered by earlier Division Bench decisions of the High Court.
- Application of Luxmi Traders & The Amar Cooperative LC Society: The Bench disposed of the writ petition in terms of the principles laid down in Luxmi Traders v. Union Territory of Chandigarh (CWP-27139-2025) and further clarified in The Amar Cooperative LC Society Ltd. v. State of Haryana (CWP-15601-2026, decided on 23.07.2026).
- Defective Service and Ex-Parte Demands: Under the settled framework, where an SCN is only uploaded on the portal and goes unanswered, any resulting ex-parte adjudication order is liable to be set aside, restoring the proceedings to the SCN stage with an opportunity for the taxpayer to file a reply on merits.
Summary Table
| Parameter | Details |
| Case Title | Sidh Industries v. UT Chandigarh and Others |
| Citation | 2026:PHHC:118620-DB |
| Case Number | CWP-9009-2026 (O&M) |
| Court / Bench | High Court of Punjab and Haryana — Hon’ble The Acting Chief Justice Ashwani Kumar Mishra & Hon’ble Mr. Justice Rohit Kapoor |
| Date of Decision | August 25, 2026 |
| Key Statutory Provisions | Sections 146 & 169 of the Goods and Services Tax Act, 2017 |
| Precedents Applied | Luxmi Traders (CWP-27139-2025) & The Amar Cooperative LC Society Ltd. (CWP-15601-2026) |
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📥 Download Official Judgment (PDF) — Sidh Industries v. UT Chandigarh
