Batra Showbiz vs. Union Of INDIA And Others

Facts

The petitioner, Batra Showbiz, filed a writ petition before the Punjab and Haryana High Court challenging the validity of a notice and an order-in-original. The core of the dispute revolved around whether uploading these documents on the common portal, www.gst.gov.in, under the tab ‘View Notices and Orders’, constituted proper service on the petitioner, as per Section 169 of the Goods and Services Tax Act, 2017. The tax period(s) and the specific authority that passed the order are not explicitly stated in the provided text. The procedural history indicates that the parties agreed the case was concluded by prior judgments of the High Court.

Held

The Court held that the issue raised in the writ petition was squarely covered by previous judgments of the High Court. Specifically, the Court referred to its decision in Luxmi Traders v. Union of India and others, decided on 23.07.2026, and a subsequent clarification in The Amar Cooperative LC Society Ltd v. State of Haryana and others, decided on 23.07.2026. The reasoning implies that these prior judgments established the legal position on the validity of service through the GST common portal. Consequently, the instant writ petition was disposed of in the same terms as those preceding judgments. The operative direction was to dispose of the petition in line with the earlier rulings.

Key Issues

1. Whether uploading a notice and an 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 of the Goods and Services Tax Act, 2017? The petitioner argued that such an upload did not constitute proper service. The revenue, represented by the Union of India and the State of Punjab, contended that the service was proper. Both parties agreed that the issue was already decided by previous judgments of the High Court.