M/S Balaji Exim vs. State Of Punjab And Others

Facts

The petitioner, M/s Balaji Exim, 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 Punjab and others, was the respondent. The specific tax period and the amount in dispute were not recorded in the judgment. The procedural history involved the filing of this writ petition.

Held

The Court held that the question raised in the present writ petition was no longer res integra and had been 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 its subsequent clarification in CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others. The reasoning was that the issue was squarely covered by these precedents. Consequently, the instant writ petition was disposed of in the same terms as those prior judgments. The operative direction was to dispose of the petition in line with the cited judgments. No specific issue was left undecided.

Key Issues

1. Whether uploading of a notice as well as the order-in-original in the tab ‘View Additional Notices and Orders’, on the common portal, 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? Petitioner's contention: Uploading documents on the portal does not constitute proper service under the relevant provisions of the GST Act. Revenue's contention: The revenue did not present any specific arguments in the judgment, but the court noted that the parties were 'ad idem' that the issue was concluded by prior judgments.