Shree Krishna Engg Works vs. Union Of INDIA And Others
Held
The Court held that the issue raised in the present writ petition is no longer res integra and stands concluded 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 a subsequent clarification in CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others. The ratio decidendi is that the method of service as challenged by the petitioner has been addressed and decided in the aforementioned cases. Consequently, the instant writ petition was disposed of in the same terms as the prior judgments. The operative direction was to dispose of the petition in line with the previous rulings, implying that the challenge to the service was either found to be valid or invalid based on those precedents. No specific amount in dispute was mentioned, and no issue was expressly left undecided.
Facts
The petitioner, Shree Krishna Engg Works, 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 respondents are the Union of India and others. The tax period is not specified. The core of the dispute revolves around the interpretation of Section 169 read with Section 146 of the Goods and Services Tax Act, 2017, concerning the method of service of official communications.
Key Issues
1. Whether uploading a notice and an order-in-original in the 'View Additional Notices and Orders' tab on the common GST portal 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 respondents did not present any specific arguments as recorded in the judgment, but the Court's disposition indicates reliance on previous judgments. The issue hinges on the interpretation of the statutory provisions governing service of notices and orders under the GST regime.
Sections Cited
Section 169, Section 146
AI-generated summary — verify with the full judgment below
110 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ****
CWP-29471-2026 (O&M) Date of Decision: 11.09.2026 SHREE KRISHNA ENGG WORKS ....PETITIONER(S) VERSUS UNION OF INDIA AND OTHERS ….RESPONDENT(S) CORAM:- HON'BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. Mukul Singla, Advocate for the petitioner. Mr. Maninder Singh Garcha, Addl. AG, Punjab with Ms. Samdisha Kaur, AAG, Punjab. Mr. Sourabh Goel, Senior Standing Counsel for the respondents-Union of India/CBIC. ***** ASHWANI KUMAR MISHRA, CJ (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
The judgment continues below.
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