Rekhi Enterprises vs. Union Of INDIA And Others
Original PDF →Facts
The petitioner, Rekhi 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 tax period and the specific authority that passed the order are not explicitly stated in the provided text. The procedural history indicates that this issue has been previously decided by the same High Court in related cases.
Held
The Court held that the present case was squarely covered by 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. The reasoning was that these prior decisions had already addressed and concluded the question of whether uploading notices and orders on the GST portal constituted proper service. The ratio decidendi is that if a legal issue has been definitively decided by a High Court in prior judgments, subsequent similar petitions will be disposed of in terms of those earlier rulings. The Court disposed of the instant writ petition in the same terms as the aforementioned judgments, implying that the petitioner's challenge to the service was likely dismissed or decided against them based on the precedent. No specific operative directions beyond disposing of the petition were mentioned.
Key Issues
1. Whether uploading 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 light of Section 169 read with Section 146 of the Goods and Services Tax Act, 2017? Petitioner's Contention: The petitioner contended that such uploading does not constitute proper service. Revenue's Contention: The respondents/Revenue argued that the issue is no longer res integra and has been concluded by previous judgments of the High Court. They relied on the High Court's 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.
Sections Cited
Section 169, Section 146
AI-generated summary — verify with the full judgment below
213 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-6744-2026 (O&M) Date of Decision: 14.08.2026 REKHI 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. Sourabh Goel, Sr. Standing Counsel, UOI, Ms. Geetika Sharma, Advocate, Ms. Himanshi Gautam, Advocate, and Ms. Drishti Saraf, Advocate for the respondents/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. v. State of Haryana and Others, decided on 23.07.2026. MOHIT GOYAL 2026.08.20 11:55 I attest to the accuracy and integrity of this document
CWP-6744-2026 (O&M)
2
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 14, 2026 Mohit Goyal
Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No MOHIT GOYAL 2026.08.20 11:55 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.