Sidh Industries vs. U T Chandigarh And Others
Original PDF →Facts
The petitioner, Sidh Industries, 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 revenue, UT Chandigarh and others, are the respondents. The core of the dispute revolves around whether uploading these documents on the common GST portal, specifically in the 'View Additional Notices and Orders' tab, constitutes proper service on the petitioner under Section 169 read with Section 146 of the Goods and Services Tax Act, 2017. The procedural history indicates that the parties agreed the issue was no longer res integra, having been decided by this Court in previous judgments.
Held
The Court held that the issue raised in the present writ petition is squarely covered by the judgments previously rendered by 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, decided on 23.07.2026. Consequently, the instant writ petition was disposed of in the same terms as these prior judgments. The operative direction was to dispose of the writ petition in line with the precedent. The specific findings and reasoning from the cited judgments, which would form the ratio decidendi for this case, were not detailed in this excerpt, but the principle established in those cases regarding the validity of service via the GST portal was applied.
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? The petitioner argued that the uploading of documents on the portal does not constitute proper service. The revenue contended that such uploading is a valid mode of service as per the relevant provisions of the GST Act. Both parties agreed that the issue was concluded by previous judgments of the High Court.
Sections Cited
Section 169, Section 146
AI-generated summary — verify with the full judgment below
114 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ****
CWP-9009-2026 (O&M) Date of Decision: 25.08.2026 SIDH INDUSTRIES ....PETITIONER(S) VERSUS U T CHANDIGARH AND OTHERS ….RESPONDENT(S) CORAM:- HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. Vineet Jakhar, Advocate, Mr. Sidharth Singh, Advocate, Mr. Mohit Thakur, Advocate for the petitioner. Mr. Ajay Jagga, Addl. Standing Counsel and Mr. Aryaman Jagga, Advocate for the respondent-U.T, Chandigarh. ***** 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. RAHUL JOSHI 2026.08.27 08:56 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD
CWP-9009-2026 (O&M)
2
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.
All pending miscellaneous application(s), if any, shall also stand disposed of. [ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE [ROHIT KAPOOR]
JUDGE AUGUST 25, 2026 Rahul Joshi
Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No RAHUL JOSHI 2026.08.27 08:56 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.