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
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.