Bharat Traders vs. State Of Haryana

Facts

The petitioner, Bharat 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 petitioner contended that uploading these documents in the 'View Additional Notices and Orders' tab on the GST portal (www.gst.gov.in) did not constitute proper service. The State of Haryana and others were the respondents. The core of the dispute revolved around whether this method of uploading on the portal amounted to valid service under the Goods and Services Tax Act, 2017. The judgment does not specify the tax period or the amount in dispute.

Held

The Court held that the question of whether uploading a notice and order-in-original in the 'View Additional Notices and Orders' tab on the GST portal constitutes proper service under Section 169 read with Section 146 of the Goods and Services Tax Act, 2017, is no longer res integra. The Court referred to its previous judgments in CWP-27139-2025, Luxmi Traders v. Union Territory of Chandigarh and Others, and CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others, decided on 23.07.2026. The Court found that the present case was squarely covered by these prior decisions. Therefore, the instant writ petition was disposed of in the same terms as the aforementioned judgments. The specific findings and reasoning from the cited judgments were not detailed in this order, but the operative direction was to dispose of the petition based on those precedents.

Key Issues

1. Whether uploading of a notice as well as the order-in-original in the tab ‘View Additional Notices and Orders’, on the common portal, 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? Petitioner's Argument: The petitioner argued that uploading documents on the GST portal in the specified tab does not constitute proper service as per the relevant provisions of the GST Act. Revenue's Argument: The revenue's argument is not explicitly recorded in the judgment. However, the judgment notes that the parties are 'ad idem' that the issue is concluded by previous judgments of the Court, implying the revenue likely contended that such uploading constitutes valid service, aligning with the precedents.