Jetage Computer Traders vs. Union Territory Of Chandigarh And Ors

Facts

The petitioner, Jetage Computer Traders, 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, represented by the Union Territory of Chandigarh and others, had uploaded these documents on the common GST portal, www.gst.gov.in, in the 'View Additional Notices and Orders' tab. The petitioner contended that this method of uploading did not constitute proper service. The tax period(s) and the specific amount in dispute are not explicitly stated in the judgment. The procedural history indicates that this writ petition was filed seeking a determination on the proper method of service under the GST Act.

Held

The Court held that the issue raised in the present writ petition is squarely covered by previous judgments of the same High Court. Specifically, the Court referred to its 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. The Court found that these prior judgments had already determined the question of whether uploading documents on the GST portal constitutes proper service. Consequently, the instant writ petition was disposed of in the same terms as those previous judgments. The operative direction was to dispose of the petition in line with the precedents, implying that the method of service used by the revenue was deemed valid based on the cited judgments. No issue was expressly left undecided.

Key Issues

1. Whether uploading 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 light of Section 169 read with Section 146 of the Goods and Services Tax Act, 2017? Petitioner's Argument: The petitioner argued that the uploading of documents on the GST portal does not constitute proper service as per the relevant provisions of the GST Act. Revenue's Argument: The revenue contended that the uploading of the notice and order-in-original on the common portal is a valid mode of service. They relied on previous judgments of the High Court that have addressed similar issues.