Ms Sumit Industries vs. State Of Haryana And Others

Facts

The petitioner, M/s Sumit Industries, filed a writ petition before the Punjab and Haryana High Court challenging the validity of an order-in-original. The core of the dispute revolved around whether uploading a notice and order on the common portal, www.gst.gov.in, under the tab 'View Notices and Orders', constituted proper service on the petitioner in accordance with Section 169 of the Goods and Services Tax Act, 2017. The revenue, represented by the State of Haryana and others, was the respondent. The tax period was not explicitly stated, nor was the specific amount in dispute. The procedural history indicates this is a writ petition filed directly before the High Court.

Held

The Court held that the present case was squarely covered by the judgments previously rendered by the High Court in Luxmi Traders v. Union Territory of Chandigarh and another, and further clarified in The Amar Cooperative LC Society Ltd. v. State of Haryana and others. The Court did not independently analyze the facts or the law but relied on its prior decisions. The reasoning was that the parties were in agreement (ad idem) that the issue raised in this writ petition was identical to those decided in the cited cases. Consequently, the Court disposed of the instant writ petition in the same terms as the previous judgments. The operative direction was to dispose of the writ petition in terms of the earlier judgments. No specific issue was left undecided, as the Court found the matter concluded by precedent.

Key Issues

1. Whether uploading a notice and order on the common GST portal under the 'View Notices and Orders' tab amounts to proper service on the petitioner, in view of Section 169 of the Goods and Services Tax Act, 2017? Petitioner's contention: The petitioner argued that such an upload did not constitute proper service. Revenue's contention: The revenue, along with the State of Haryana, contended that the issue was already decided by this Court. They relied on the judgment in Luxmi Traders v. Union Territory of Chandigarh and another, decided on 23.07.2025, and a subsequent clarification in The Amar Cooperative LC Society Ltd. v. State of Haryana and others, decided on 27.07.2026. The parties were stated to be ad idem that the case was squarely covered by these precedents.