Sonata Exports Limited vs. State Of Haryana And Others

Facts

The petitioner, Sonata Exports Limited, 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 on the common GST portal under the 'View Additional Notices and Orders' tab did not constitute proper service. The respondents were the State of Haryana and others. The specific tax period and the amount in dispute were not recorded in the judgment. The procedural history indicated that the case was brought before the High Court via a 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. The ratio decidendi is that the issue of proper service of notices and orders via the GST portal, as contemplated by Section 169 read with Section 146 of the GST Act, has already been decided by this Court in the aforementioned cases. Consequently, the instant writ petition was disposed of in the same terms as those prior judgments. No specific operative directions were detailed, but the disposal implies relief consistent with the cited precedents.

Key Issues

1. Whether uploading of a notice and an order-in-original in the 'View Additional Notices and Orders' tab on the common portal (www.gst.gov.in) 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 Argument: The petitioner argued that such an upload does not constitute proper service. Revenue's Argument: 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 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, further clarified in CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others.