Lalit Trading Company vs. Union Of INDIA And Another
Original PDF →Facts
The petitioner, Lalit Trading Company, 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 authorities uploaded these documents on the common GST portal under the tab 'View Additional Notices and Orders'. The petitioner questioned whether this method of uploading constituted proper service in accordance with Section 169 read with Section 146 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 matter was brought before the High Court via a writ petition.
Held
The Court held that the question raised in the writ petition was no longer res integra, meaning it had already been decided. The Court referred to its previous judgment 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. Based on these prior decisions, which squarely covered the issue, the Court found that the method of service through uploading on the GST portal was not considered proper service. The ratio decidendi is that service of notices and orders must adhere to the prescribed methods under the GST Act, and mere uploading on a portal without further compliance or specific notification might not meet the legal requirements for proper service. Consequently, the writ petition was disposed of in terms of the aforementioned judgments.
Key Issues
1. Whether uploading of a notice and an order-in-original in the 'View Additional Notices and Orders' tab on the common GST portal amounts to proper service on the petitioner, in view of Section 169 read with Section 146 of the Goods and Services Tax Act, 2017? Petitioner's Contention: The petitioner argued that uploading documents on the GST portal under the specified tab does not constitute proper service as per the relevant provisions of the GST Act. Revenue's Contention: The revenue's position is not explicitly detailed, but it is implied that they contended for the validity of service through the portal upload. However, the judgment states that the parties are 'ad idem' (in agreement) that the issue is no longer res integra and is concluded by previous judgments of the High Court. This suggests the revenue did not contest the petitioner's stance based on prior rulings.
Sections Cited
Section 169, Section 146
AI-generated summary — verify with the full judgment below
149 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-26330-2026 (O&M) Date of Decision: 19.08.2026 LALIT TRADING COMPANY ....PETITIONER(S) VERSUS UNION OF INDIA AND ANOTHER ….RESPONDENT(S) CORAM:- HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. Kapish Chawla, Advocate (through VC) for the petitioner. Mr. Sourabh Goel, Sr. Standing Counsel, UOI, Ms. Geetika Sharma, Advocate, Ms. Himanshi Gautam, Advocate, and Ms. Drishti Saraf, Advocate for the respondent/Revenue. ***** 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. MOHIT GOYAL 2026.08.21 10:35 I attest to the accuracy and integrity of this document
CWP-26330-2026 (O&M)
2 v. State of Haryana and Others, decided on 23.07.2026. 3. 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 19, 2026 Mohit Goyal
Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No MOHIT GOYAL 2026.08.21 10:35 I attest to the accuracy and integrity of this document
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.