G-2 Industries vs. State Of Punjab And Another

Held

The High Court held that the question raised in the present writ petition is no longer res integra and has been concluded by previous judgments of the Court. Specifically, the Court referred to its own judgment 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, decided on 23.07.2026. The ratio decidendi from these prior judgments, which are stated to squarely cover the instant issue, dictates the outcome. Consequently, the present 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 Court found the service to be either proper or that the issue was resolved by the prior rulings. No specific amount in dispute was mentioned.

Facts

The petitioner, G-2 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 GST portal (www.gst.gov.in) does not constitute proper service. 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. The procedural history indicates that this is a writ petition, and the core issue is whether the digital upload on the portal amounts to effective service as per the GST Act.

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 (www.gst.gov.in) amounts to proper service of such notice and order on the petitioner, in view of Section 169 read with Section 146 of the Goods and Services Tax Act, 2017? Petitioner's Argument: The petitioner argued that such an upload does not constitute proper service under the relevant provisions of the GST Act. Revenue's Argument: The respondent, State of Punjab and another, did not present any specific arguments as the learned counsel for the parties were ad idem that the issue was already concluded by previous judgments of the High Court. The judgment notes that the parties are in agreement that the case is no longer res integra.