Ms Blue Sky Exports Private Limited vs. State Of Haryana And Another

Held

The Court held that the issue raised in the present writ petition was squarely covered by its previous judgments in Luxmi Traders and The Amar Cooperative LC Society Ltd. Consequently, the instant writ petition was disposed of in the same terms as those prior judgments. While the specific findings of those prior judgments are not detailed in this excerpt, the implication is that the Court has previously ruled on the adequacy of service through the GST portal. The reasoning hinges on the principle of stare decisis, where the court follows its own precedents. The operative direction was to dispose of the writ petition in terms of the earlier judgments. No specific issue was left undecided, as the matter was considered concluded.

Facts

The petitioner, M/s Blue Sky Exports Private Limited, filed a writ petition before the Punjab and Haryana High Court challenging the validity of service of a notice and an order-in-original. The petitioner contended that uploading these documents on the common GST portal under the tab ‘View Additional Notices and Orders’ did not constitute proper service. The respondents were the State of Haryana and another authority. The tax period and the specific order or action under challenge were not detailed in the provided text, nor was the amount in dispute. The procedural history leading to this writ petition was not elaborated upon.

Key Issues

1. Whether uploading a notice and an order-in-original in the tab ‘View Additional Notices and Orders’ on the common portal (www.gst.gov.in) amounts to proper service on the petitioner, in view of Section 169 read with Section 146 of the Goods and Services Tax Act, 2017? The petitioner argued that such an upload does not constitute proper service. The revenue or State did not present any specific arguments in the provided text, but the court noted that the parties were 'ad idem' (in agreement) that the issue was concluded by previous judgments. The court relied on its own prior decisions in CWP-27139-2025, Luxmi Traders v. Union Territory of Chandigarh and Others, and CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others, decided on 23.07.2026.