Article
Mere Uploading SCN Or Order On The Common Portal Is Not Service Of Such SCN/Order
The Punjab & Haryana High Court has ruled on a critical procedural issue regarding the service of show cause notices and orders under the CGST Act, 2017. The judgment addresses whether uploading documents on the GST Common Portal constitutes valid service upon taxpayers and examines the complex navigation requirements that assessees face in accessing such notices.

Lakshmikumaran & Sridharan



