M/S Gupta Enterprises vs. Union Of INDIA And Others
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The petitioner, Gupta 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 argued that uploading these documents in the 'View Additional Notices and Orders' tab on the common GST portal (www.gst.gov.in) did not constitute proper service. The dispute centers on the interpretation of Section 169 read with Section 146 of the Goods and Services Tax Act, 2017, concerning the modes of service of notices and orders. The revenue authorities are the respondents. The tax period and the specific amount in dispute are not recorded in the judgment. The procedural history involves the filing of this writ petition.
Held
The Court held that the issue raised in the present writ petition is squarely covered by the judgments previously rendered by this 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. Based on these precedents, the Court found that the matter was concluded. The reasoning is that the prior judgments have already determined the interpretation of Section 169 read with Section 146 of the GST Act regarding service through the online portal. The ratio decidendi is that service through the designated tab on the GST portal, as per the established judicial pronouncements, constitutes proper service. The operative direction was to dispose of the instant writ petition in the same terms as the cited 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? The petitioner contended that such an upload does not constitute proper service. The revenue or State's contentions are not explicitly recorded, but it is implied they would argue for the validity of service through the portal. The Court noted that the issue is no longer res integra and is concluded by previous judgments of the High Court.
Sections Cited
Section 169, Section 146
AI-generated summary — verify with the full judgment below
133 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-21039-2026 (O&M) Date of Decision: 19.08.2026 GUPTA ENTERPRISES ....PETITIONER(S) VERSUS UNION OF INDIA AND OTHERS ….RESPONDENT(S) CORAM:- HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. Mukul Singla, Advocate for the petitioner. Mr. Saurabh Kapoor, Additional Advocate General, Punjab. ***** 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. v. State of Haryana and Others, decided on 23.07.2026. 3. As the issue raised in this case is squarely covered by the MOHIT GOYAL 2026.08.21 16:55 I attest to the accuracy and integrity of this document
CWP-21039-2026 (O&M)
2 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 16:55 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.