Ms INDIA Textile Mfg Co vs. State Of Punjab And Others

Facts

The petitioner, M/s India Tex Textile MFG Co., filed a writ petition before the High Court of Punjab and Haryana. The core of the dispute concerns whether uploading a notice or order-in-original on the common GST portal, under the 'View Additional Notices and Orders' tab, constitutes proper service of that notice or order on the petitioner. This is in the context of Section 169 of the Central Goods and Services Tax Act, 2017, read with Section 146 of the same Act. The petitioner is challenging the validity of service of certain notices or orders. The specific tax periods and the exact authority that passed the order-in-original are not explicitly detailed in the provided text, nor is the amount in dispute.

Held

The Court held that the issue raised in the present writ petition is squarely covered by previous judgments of the High Court. Specifically, the Court referred to its decision in 'Luxmi Traders v. Union Territory of Chandigarh and Others' (CWP-15601-2026) and a subsequent clarification in 'The Amar Cooperative LC Society Ltd. v. State of Haryana and Others' (CWP-27139-2025), both decided on 23.07.2026. The ratio decidendi from these judgments is that service effected through the GST portal, as described, is considered proper. Consequently, the instant writ petition is disposed of in the same terms as the aforementioned judgments. The operative direction is to dispose of the petition in line with the precedent, implying that the service was deemed proper.

Key Issues

1. Whether uploading a notice or order-in-original on the common GST portal under the 'View Additional Notices and Orders' tab amounts to proper service on the petitioner, in view of Section 169 read with Section 146 of the Central Goods and Services Tax Act, 2017? The petitioner's contention, as implied by the filing of the writ petition, is that such electronic uploading does not constitute proper service. The revenue's position, though not explicitly detailed, is presumed to be that such uploading is a valid mode of service as per the GST Act. The Court noted that the parties are in agreement that the present case is squarely covered by previous judgments of the High Court.