Wintech Engineers Private Limited vs. Deputy/Assistant Commissioner And Others
Held
The High Court held that the order-in-original was never properly served, as mere uploading on the GST portal is insufficient and the alternative postal service also failed. The petition was disposed of in terms of its previous judgment in Luxmi Traders.
Facts
The petitioner challenged an order-in-original, contending it was only uploaded on the GST portal and never physically served. The Revenue stated the order was also dispatched via registered post but was returned undelivered as the petitioner had ceased commercial activities from the disclosed address.
Key Issues
The key legal issue was the sufficiency of service of an order-in-original, specifically whether uploading it on the GST portal constitutes valid service, especially when physical delivery attempts fail.
AI-generated summary — verify with the full judgment below
240 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CWP-35783-2025 (O&M) Date of Decision: 17th September, 2026. WINTECH ENGINEERS PVT. LTD.
.…...Petitioner(s) V/s
DEPUTY/ASSISTANT COMMISSIONER, DIVISION EAST-1, GST GURUGRAM AND OTHERS
......Respondent(s)
CORAM: HON'BLE THE CHIEF JUSTICE
HON'BLE MR. JUSTICE ROHIT KAPOOR
Present Ms. Radhika Suri, Senior Advocate, assisted by
Mr. Abhinav Narang, Advocate, for the petitioner(s).
Ms. Ridhi Bansal, Junior Standing Counsel, Ms. Sidhi Bansal, Advocate, for respondents-Revenue.
Mr. Sourabh Goel, Addl. A.G., Haryana. for respondent No.4. ****
ASHWANI KUMAR MISHRA, CHIEF JUSTICE (Oral)
Apart from other grounds urged by the learned Senior Counsel appearing on behalf of the petitioner, it was contended that the order-in-original passed by the authorities were actually never served upon the petitioner and it was merely uploaded on the GST portal. Reliance is placed on the judgement passed by this Court in Luxmi Traders v/s Union Territory of Chandigarh and Others to submit that the service of order would not be sufficient merely because it was upl
The judgment continues below.
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