Ms Asta Technologies vs. State Of Haryana And Others

Held

The Court held that the issue raised in the present writ petition was squarely covered by previous judgments of the Punjab and Haryana High Court. Specifically, the Court referred to its own 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. These judgments, as clarified by the latter, addressed the question of whether uploading documents on the GST portal constitutes proper service. The Court found no reason to deviate from its prior pronouncements. Consequently, the instant writ petition was disposed of in the same terms as the aforementioned judgments. The operative direction was to dispose of the writ petition in line with the precedent, implying that the relief granted or denied in the precedent cases would apply here. No specific issue was left undecided.

Facts

The petitioner, M/s Asta Technologies, 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 impugned action was taken by the revenue authorities. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to the writ petition is not detailed, other than the filing of the petition itself.

Key Issues

1. Whether uploading of 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's contentions are not explicitly recorded in the judgment, but it is implied that they relied on the portal upload as valid service. The court noted that the issue was no longer res integra and had been concluded by previous judgments of the same court.