Ms Singla Guar And Oil Mill vs. State Of Haryana And Others

Facts

The petitioner, M/S SINGLA GUAR AND OIL MILL, filed a writ petition before the High Court of Punjab and Haryana challenging the validity of service of a notice and an order-in-original. The petitioner contended that uploading these documents on the common GST portal under the tab ‘View Additional Notices and Orders’ did not constitute proper service. The revenue, represented by the State of Haryana and others, was the respondent. The tax period is not explicitly stated. The core of the dispute revolves around the interpretation of Section 169 read with Section 146 of the Goods and Services Tax Act, 2017, concerning the method of service of official communications.

Held

The Court held that the issue raised in the present writ petition is no longer res integra and has been concluded by previous judgments of this Court. Specifically, the Court referred to its judgment in CWP-27139-2025, Luxmi Traders v. Union Territory of Chandigarh and Others, which was further clarified by another judgment in CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others, decided on 23.07.2026. The ratio decidendi from these precedents is that uploading of notices and orders on the GST portal under the 'View Additional Notices and Orders' tab is considered proper service. Consequently, the instant writ petition was disposed of in the same terms as the aforementioned judgments. No specific amount in dispute was mentioned, and the procedural history leading to the issuance of the notice and order-in-original was not detailed. The operative direction was to dispose of the petition in line with the prior judgments.

Key Issues

1. Whether uploading of a notice and an order-in-original in the tab ‘View Additional Notices and Orders’ on the common portal (www.gst.gov.in) 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 portal under the specified tab does not constitute proper service as per the relevant provisions of the GST Act. Revenue's Contention: The revenue did not explicitly record any arguments in the judgment. However, the court's reliance on previous judgments suggests that the revenue likely contended that such uploading constitutes valid service, aligning with the court's prior rulings.