Krishan Kumar vs. State Of Haryana And Others

Facts

The petitioner, Krishan Kumar, challenged the validity of service of an order-in-original, which was uploaded on the common portal (www.gst.gov.in) under the tab 'View Notices and Orders'. The petitioner contended that this method of uploading did not constitute proper service as per Section 169 of the Goods and Services Tax Act, 2017. The respondents were the State of Haryana and others. The case was filed as a writ petition before the High Court of Punjab and Haryana at Chandigarh.

Held

The Court held that the present case is squarely covered by the judgment of this Court in Luxmi Traders (supra) as further clarified in The Amar Cooperative LC Society Ltd (supra). The Court found that the issue raised by the petitioner regarding the proper service of the order-in-original through uploading on the GST portal has already been decided in the aforementioned cases. Therefore, the instant writ petition was disposed of in the same terms as those judgments. The operative direction was to dispose of the writ petition in line with the previous judgments.

Key Issues

1. Whether uploading a notice and order-in-original on the common portal, www.gst.gov.in, under the tab ‘View Notices and Orders’, 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 uploading the order on the portal does not constitute proper service under Section 169 of the GST Act, 2017. Revenue's contention: The revenue (State of Haryana and others) argued that the issue is already decided by previous judgments of the High Court. They relied on the judgment in Luxmi Traders v. Union Territory of Chandigarh and The Amar Cooperative LC Society Ltd. v. State of Haryana.