Sai Creations vs. State Of Punjab
Original PDF →Facts
The petitioner, M/s. Sai Creations, 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 revenue, represented by the State of Punjab and others, was the respondent. The specific tax period and the amount in dispute were not recorded in the judgment. The procedural history leading to this writ petition is not detailed, other than the filing of the petition itself.
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 own decision in CWP-27139-2025, Luxmi Traders v. Union Territory of Chandigarh and Others, and a 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 uploading of notices and orders on the GST portal, as described, was considered proper service. The reasoning was that the issue had already been decided by the High Court in similar fact patterns. The operative direction was to dispose of the instant writ petition in the same terms as the cited judgments. No specific issue was left undecided.
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 of the same on the petitioner, in view of Section 169 read with Section 146 of the Goods and Services Tax Act, 2017? The petitioner argued that such uploading does not constitute proper service. The revenue did not record any specific arguments but implicitly supported the validity of the service by uploading, as indicated by the Court's reliance on previous judgments. The Court noted that the issue was no longer res integra and had been concluded by prior judgments of the same High Court.
Sections Cited
Section 169, Section 146
AI-generated summary — verify with the full judgment below
139 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CWP-27237-2026 (O&M) Date of Decision: 26th August, 2026. M/S. SAI CREATIONS
.…...Petitioner(s) V/s STATE OF PUNJAB AND OTHERS
......Respondent(s)
CORAM: HON'BLE THE ACTING CHIEF JUSTICE
HON'BLE MR. JUSTICE ROHIT KAPOOR
Present Dr. Naveen Rattan, Advocate, and Ms. Rimika Khera, Advocate, for the petitioner(s).
Mr. Saurabh Kapoor, Addl. A.G., Punjab.
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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. SURESH KUMAR 2026.09.02 09:31 I attest to the accuracy and integrity of this document
CWP-27237-2026 (O&M)
As the issue raised in this case is squarely covered by the judgments rendered by this Court in Luxmi Traders (supra) as further clarified in The Amar Cooperative LC Society Ltd (supra), the instant writ petition is disposed of in the same terms.
Pending application(s), if any, shall stand disposed of accordingly.
[ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE
[ROHIT KAPOOR] JUDGE
August 26, 2026 Ess Kay
Whether speaking / reasoned :
Yes / No Whether Reportable
:
Yes / No SURESH KUMAR 2026.09.02 09:31 I attest to the accuracy and integrity of this document
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.