Sanjeev Walia vs. Union Territory Of Chandigarh And Ors
Original PDF →Facts
The petitioner, Sanjeev Walia, 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 were the Union Territory of Chandigarh and others. 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 issue raised in the present writ petition was squarely covered by previous judgments of the High 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. Based on these precedents, the Court found that the manner of service, as challenged by the petitioner, was not a point of contention as it was already decided. The ratio decidendi is that if a legal issue has been conclusively decided by a High Court in prior judgments, subsequent similar petitions will be disposed of in terms of those judgments. The Court disposed of the writ petition in the same terms as the cited judgments.
Key Issues
1. Whether uploading of 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? Petitioner's Contention: The petitioner argued that such uploading did not constitute proper service. Revenue/State's Contention: The respondent-UT, Chandigarh, did not present any specific arguments beyond relying on existing judgments. The judgment notes that the parties were ad idem that the issue was no longer res integra and stood concluded by previous judgments of the High Court.
Sections Cited
Section 169, Section 146
AI-generated summary — verify with the full judgment below
125 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ****
CWP-28059-2026 (O&M) Date of Decision: 01.09.2026 SANJEEV WALIA ....PETITIONER(S) VERSUS UNION TERRITORY OF CHANDIGARH AND ORS ….RESPONDENT(S) CORAM:- HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH GAUR Present: Mr. Pratyaksh Jain, Advocate for the petitioner. Ms. Ekakshra Mahajan Mandhar, Advocate for the respondent-UT, Chandigarh. ***** ASHWANI KUMAR MISHRA, A.C.J. (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 further clarified by this Court in CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others, decided on 23.07.2026. 3. As the issue raised in this case is squarely covered by the judgments rendered by this Court in Luxmi Traders (supra) as further RAHUL JOSHI 2026.09.01 19:00 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD
CWP-28059-2026 (O&M)
2 clarified in The Amar Cooperative LC Society Ltd (supra), the instant writ petition is disposed of in the same terms.
All pending miscellaneous application(s), if any, shall also stand disposed of. [ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE [RAJESH GAUR]
JUDGE SEPTEMBER 01, 2026 Rahul Joshi
Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No RAHUL JOSHI 2026.09.01 19:00 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD
Reproduced from the public record of the Punjab and Haryana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.