Punjab & Haryana High Court has issued a detailed landmark judgement on 21.07.2026 addressing the issue of

Whether uploading a Show Cause Notice or Order on the GST Portal (“View Additional Notices and Orders”) amounts to valid service under Section 169 of the CGST Act so as to start the limitation period for filing an appeal under Section 107?
Pls find the detailed summary as below :

For queries, please contact:

Vikramshila Risk Advisory Pvt. Ltd.

Email: info@vsrpl.in

Date of post: 22.07.2026

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