$~98 and 99 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010315862026 + W.P.(C) 9927/2026, CM APPL. 46183/2026 and CM APPL. 46184/2026 KADAM MARKETING LIMITED .....Petitioner Through: Mr. Govind Krishna Dixit, Ms. Anasua Chakravarti and Ms. Sanjeevani Dixit, Advs. versus COMMISSIONER OF DEPARTMENT OF TRADE AND TAXES GOVERNMENT OF NCT OF DELHI & ANR. .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. for GNCTD. (99) # CNR No. DLHC010319782026 + W.P.(C) 10067/2026, CM APPL. 46830/2026 and CM APPL. 46831/2026 VIVAAN INTERNATIONAL, THROUGH ITS PROPRIETOR SURBHI GARG .....Petitioner Through: Mr. Anuj Chauhan, Mr. Abhishek Budhiraja, Ms. Jigyasa, Mr. Harsh Kumar and Ms. Geetika Advs. versus SALES TAX OFFICER CLASS II/AVATO & ANR. .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. for GNCTD. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 06.08.2026 1. On the issue of service of notice through web portal, the This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 10/08/2026 at 11:46:47 Division Bench of the Punjab and Haryana High Court, in CWP- 27139-2025 (O&M) captioned Luxmi Traders v. Union Territory of Chandigarh and Others & other connected matters passed on 21.07.2026, has concluded as under: “60. On the basis of discussions and deliberations aforesaid, we come to the following conclusions:- (i) Service of SCN upon the petitioner/assessee concerned cannot be deemed sufficient merely on account of its uploading on the Common Portal, unless its receipt is acknowledged or a reply is filed. (ii) Where SCN is served only by way of uploading it on the Common Portal and in the absence of reply filed by the petitioner/assessee concerned, ex parte order is passed in original, the proceedings would stand restored to the stage of issuance of SCN and the petitioner would be at liberty to file reply to the SCN within a period of four weeks from today whereafter, the Department shall proceed further after affording required opportunity of hearing. (iii) In case where the order-in-original is passed after contest, and is served only by uploading it on the Common Portal, the period of limitation for filing of appeal would not be triggered, and the assessee aggrieved will have the right to file an appeal within a period of four weeks from today. (iv) Where appeals filed against the order-in-original, which was served only by uploading it on the Common Portal are dismissed on the ground of limitation, the order of the Appellate Court shall be set aside and the appeal would stand restored to its original number, and would be heard and decided on merits. (v) In cases where SCNs were served only on portal and ex parte adjudication order was passed for want of reply of assessee and appeal against the said order was dismissed on the ground of delay, both adjudication order and order-in-appeal shall be set aside and proceedings will be restored at the stage of issuance of SCN and petitioner/assessee shall be at liberty to file reply to SCN within four weeks from today, whereafter, the department shall proceed further after affording due opportunity of hearing.” 2. Learned counsel representing the Respondents is unable to distinguish the aforesaid judgment. 3. Pertinently, this order was further clarified in CWP-15601-2026 This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 10/08/2026 at 11:46:47 (O&M) captioned The Amar Coop LC Society Ltd. v. State of Haryana & Ors., passed on 23.07.2026; and CWP-39008-2025 (O&M) captioned Nuclear Motors Sales and Services Pvt. Ltd. through its Director v. State of Haryana and Ors., passed on 27.07.2026. 4. Keeping in view the authoritative pronouncement by a Division Bench of the Punjab and Haryana High Court after considering various aspects of the matter, the correctness whereof is not challenged before this Court, both the present Writ Petitions are disposed of in terms thereof, while granting liberty to the Petitioner to take further steps. 5. The pending applications shall stand closed. 6. A photocopy of the Order passed today be kept in the connected matter. ANIL KSHETARPAL, J. SHAIL JAIN, J. AUGUST 06, 2026/sp/shah This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 10/08/2026 at 11:46:47