M/S Sood Expeller Industries vs. State Of Punjab And Others

Held

The Court held that the issue raised in the present writ petition was squarely covered by the judgments previously rendered by the High Court in CWP-27139-2025, Luxmi Traders v. Union Territory of Chandigarh and Others, and further clarified in CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others. The Court did not provide a fresh analysis of the law or the facts of this specific case. Instead, it disposed of the instant writ petition in the same terms as the aforementioned judgments. The operative direction was to dispose of the writ petition in line with the prior rulings, implying that the relief granted or the findings on the issue of service would be consistent with those precedents. No issue was expressly left undecided.

Facts

The petitioner, M/s. Sood Expeller Industries, 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 in the 'View Additional Notices and Orders' tab on the common GST portal (www.gst.gov.in) did not constitute proper service. The revenue, represented by the State of Punjab and others, was the respondent. The specific tax period and the amount in dispute were not recorded in the judgment. The procedural history leading to this writ petition is not detailed.

Key Issues

1. Whether uploading of a notice as well as the order-in-original in the tab ‘View Additional Notices and Orders’, on the common portal, www.gst.gov.in amounts to proper service of it, 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 uploading does not constitute proper service. The revenue did not present any specific arguments, but the Court noted that the parties were ad idem that the issue was concluded by previous judgments. The petitioner relied on the principles established 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.