M/S Vinay Enterprises vs. The State Of Punjab And Others

Facts

The petitioner, M/s Vinay Enterprises, 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 on the common portal, specifically under the 'View Additional Notices and Orders' tab on www.gst.gov.in, did not constitute proper service on them. The revenue, represented by the State of Punjab and others, did not present any arguments, with the court noting that the parties were ad idem. The case was heard by the Acting Chief Justice and Mr. Justice Rohit Kapoor.

Held

The Court held that the issue raised in this writ petition is no longer res integra and has been concluded by previous judgments of this Court. Specifically, the Court referred to its decision in Luxmi Traders v. Union Territory of Chandigarh and Others (CWP-15601-2025) and the subsequent clarification in The Amar Cooperative LC Society Ltd. v. State of Haryana and Others (CWP-39-2025), decided on 23.07.2026. Based on these precedents, the Court found that the instant writ petition is squarely covered. Therefore, the petition was disposed of in the same terms as the aforementioned judgments. The operative direction was to dispose of the writ petition in line with the prior rulings.

Key Issues

1. Whether uploading a notice and an 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 Goods and Services Tax Act, 2017? The petitioner argued that such an upload does not constitute proper service. The revenue did not present any arguments, indicating agreement with the petitioner's stance or the court's prior judgments on the matter.