ARTICLE
30 July 2026

Punjab High Court Holds That Mere Uploading Of Notice/ Order On ‘View Additional Notices And Orders’ Cannot Be Treated As A Valid Mode Of Its Service

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A batch of writ petitions arose from a common grievance that the GST authorities had uploaded show cause notices and order-in-originals only on the GST common portal under the tab “View Additional Notices and Orders,” without serving themin any other effective manner on the taxpayers. The lead matter was CWP-27139-2025, Luxmi Traders v. Union Territory of Chandigarh and Others, and the Court treated it as the lead case for all connected petitions.
India Accounting and Audit
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A batch of writ petitions arose from a common grievance that the GST authorities had uploaded show cause notices and order-in-originals only on the GST common portal under the tab “View Additional Notices and Orders,” without serving themin any other effective manner on the taxpayers. The lead matter was CWP-27139-2025, Luxmi Traders v. Union Territory of Chandigarh and Others, and the Court treated it as the lead case for all connected petitions.

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