M/S Sap Infra Technologies PVT LTD vs. State Of Haryana And Anr
Held
The Court held that the issue raised in the present writ petition was squarely covered by previous judgments of the same Court. Specifically, the Court referred to its decision in CWP-27139-2025, Luxmi Traders v. Union Territory of Chandigarh and Others, and the subsequent clarification in CWP-15601-2026, The Amar Cooperative LC Society Ltd v. State of Haryana and Others, decided on 23.07.2026. The reasoning was that these prior judgments had already determined the question of whether uploading notices and orders on the GST portal constituted proper service. Consequently, the instant writ petition was disposed of in the same terms as those previous judgments. The operative direction was to dispose of the petition in line with the cited precedents.
Facts
The petitioner, M/s. SAP Infra Technologies Pvt. Ltd., 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 Haryana and another respondent, was the opposing party. The tax period and the specific amount in dispute were not recorded in the judgment. The procedural history indicates this is a writ petition filed directly before the High Court.
Key Issues
1. Whether uploading of a notice and an order-in-original in the 'View Additional 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 an upload does not constitute proper service. The revenue did not present any specific arguments, but the parties were ad idem that the issue was already decided by this Court. The petitioner relied on the judgment in CWP-27139-2025, Luxmi Traders v. Union Territory of Chandigarh and Others, and its clarification in CWP-15601-2026, The Amar Cooperative LC Society Ltd v. State of Haryana and Others, decided on 23.07.2026.
Sections Cited
Section 169, Section 146
AI-generated summary — verify with the full judgment below
209 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CWP-38558-2025 (O&M) Date of Decision: 11th September, 2026. M/S. SAP INFRA TECHNOLOGIES PVT. LTD.
.…...Petitioner(s) V/s STATE OF HARYANA AND ANOTHER
......Respondent(s)
CORAM: HON'BLE THE CHIEF JUSTICE
HON'BLE MR. JUSTICE ROHIT KAPOOR
Present Mr. Vipul Lamba, Advocate Mr. Manan Kheterpal, Advocate, and Mr. K. Gai Khanglung, Advocate, for the petitioner.
Mr. Sourabh Goel, Addl. A.G., Haryana.
****
ASHWANI KUMAR MISHRA, CHIEF JUSTICE (ORAL)
Short question that requires consideration in this writ petition is as to whether uploading of a notice as well as the order-in- original in the tab ‘View Additional Notices and Orders’, on the common portal, being 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?
Learned counsel for the parties are ad idem that the present case is no longer res integra and stands concluded by the judgment of this Court in CWP-27139-2025, Luxmi Traders v. Union Territory of Chandigarh and Others. The said judgment has been fu
The judgment continues below.
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