Ms Sain Dass Overseas vs. Union Of INDIA And Ors
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The petitioner, M/s Sain Dass Overseas, 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) does not constitute proper service. The revenue, represented by the Union of India and CBIC, was the respondent. The tax period and the specific amount in dispute are not recorded in the judgment. The procedural history indicates that this writ petition was filed challenging the mode of service.
Held
The Court held that the issue raised in the present writ petition is squarely covered by previous judgments of the High Court. Specifically, the Court referred to its own decisions in CWP-27139-2025, Luxmi Traders v. Union Territory of Chandigarh and Others, and CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others, decided on 23.07.2026. The reasoning is that these prior judgments have already addressed and concluded the question of whether uploading notices and orders on the GST portal constitutes proper service under Section 169 read with Section 146 of the GST Act, 2017. The ratio decidendi is that the established precedent of the High Court on the matter of service through the GST portal is binding. Consequently, the instant writ petition was disposed of in the same terms as the aforementioned 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 the mere uploading of the notice and order-in-original on the GST portal does not constitute proper service as per the relevant provisions of the GST Act. Revenue's Contention: The revenue did not present any specific arguments as the parties were ad idem that the issue was concluded by previous judgments of the High Court. The judgment states that the parties are ad idem that the 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, and further clarified in CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others.
Sections Cited
Section 169, Section 146
AI-generated summary — verify with the full judgment below
113 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ****
CWP-25411-2026 (O&M) Date of Decision: 01.09.2026 M/S SAIN DASS OVERSEAS ....PETITIONER(S) VERSUS UNION OF INDIA AND OTHERS ….RESPONDENT(S) CORAM:- HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH GAUR Present: Mr. Sholab Arora, Advocate for the petitioner. Ms. Pridhi Sandhu, Senior Standing Counsel for the respondent-Union of India/CBIC. ***** 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 18:59 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD
CWP-25411-2026 (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 18:59 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.