Arti Enterprises vs. State Of Haryana And Another
Held
The Court held that the issue raised in the present writ petition is squarely covered by the judgment of this Court in Luxmi Traders v. Union Territory of Chandigarh and others, decided on 23.07.2025. This judgment was further clarified by this Court in CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and others, decided on the same terms. Therefore, the Court found that the uploading of the notice and order-in-original on the common portal, as described, constituted proper service. The Court did not delve into independent reasoning for this specific case but relied on its previous pronouncements. The ratio decidendi is that service effected by uploading on the GST portal in the designated tab is valid service under the GST Act.
Facts
The petitioner, Arti Enterprise, filed a writ petition before the High Court of Punjab and Haryana challenging the validity of an order-in-original. The core of the dispute revolved around whether the uploading of a notice and order-in-original on the common GST portal, specifically in the 'View Notices and Orders' tab, constituted proper service on the petitioner under Section 169 read with Section 146 of the Goods and Services Tax Act, 2017. The respondents were the State of Haryana and others. The procedural history indicates that this case was being considered in light of previous judgments by the same court.
Key Issues
1. Whether the uploading of a notice and order-in-original in the 'View Notices and Orders' tab 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 uploading constitutes proper service. The revenue/State contended that it does. Both parties are stated to be ad idem on this point. The court's decision hinges on the interpretation of these sections concerning the mode of service.
Sections Cited
Section 169, Section 146
AI-generated summary — verify with the full judgment below
` 126
I
Arti Enterprise State of Harya
CORAM: H
H
Present: M
M
ASHWANI K 1. to whether up Additional N amounts to pr Section 146 o
L no longer res CWP-27139-2 Others. The 15601-2026, T Others, decid
A rendered by th Cooperative L same terms. IN THE HIGH COURT OF PUNJ AT CHANDIG
CWP-2 HON’BLE THE CHIEF JUSTIC HON’BLE MR. JUSTICE ROH Mr. Abhinav Sood, Advocate for t Mr. Sourabh Goel, Addl. AG, Har
*** KUMAR MISHRA, C.J. (Oral) Short question that requires con ploading of a notice as well as th otices and Orders’, on the com roper service of it, on the petition of the Goods and Services Tax A Learned counsel for the parties s integra and stands concluded 2025, Luxmi Traders v. Unio said judgment has been furthe The Amar Cooperative LC So ded on 23.07.2026. As the issue raised in this case is his Court in Luxmi Traders (sup LC Society Ltd (supra), the insta JAB AND HARYANA GARH
29565-2026 (O&M) f Decision: 11.09.2026
…Petitioner
…Respondents CE HIT KAPOOR the petitioner. ryana. nsideration in this writ petition i he order-in-original in the tab ‘V mmon po
The judgment continues below.
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