Ms Gtc Logistics Private Limited vs. Excise And Taxation Officer And Another

Held

The High 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 Luxmi Traders v. Union Territory of Chandigarh, decided on 23.07.2025, and further clarified in The Amar Cooperative LC Society Ltd. v. State of Haryana and Others, decided on 23.07.2026. The court found that the present case was squarely covered by these prior judgments. Therefore, the uploading of a notice and order-in-original on the common GST portal under the 'View Notices and Orders' tab was considered proper service in light of Section 169 read with Section 146 of the GST Act, 2017. The court did not leave any issue undecided. The operative direction was to dispose of the instant writ petition in the same terms as the cited judgments.

Facts

The petitioner, M/s GTC Logistics Private Limited, filed a writ petition before the Punjab and Haryana High Court challenging the validity of service of an order-in-original. The petitioner contended that the notice and order were not properly served on them, despite being uploaded on the common GST portal under the 'View Notices and Orders' tab. The revenue, represented by the Taxation Officer, Gurgaon & Anr., was the respondent. The specific tax period and the amount in dispute were not explicitly stated in the provided text. The procedural history indicates that the case was brought before the High Court as a writ petition.

Key Issues

1. Whether the uploading of a notice and order-in-original on the common GST portal under the 'View Notices and Orders' tab amounts to proper service on the petitioner in view of Section 169 read with Section 146 of the Goods and Services Tax Act, 2017? Petitioner's Contention: The petitioner argued that the mere uploading of the notice and order on the GST portal does not constitute proper service as required by law, implying a need for more direct or effective modes of communication. Revenue's Contention: The revenue's stance, as indicated by the court's decision, is that the uploading on the portal, in conjunction with the relevant statutory provisions, is considered proper service. The judgment does not explicitly detail the revenue's arguments but implies reliance on the interpretation of Section 169 and Section 146 of the GST Act, 2017.