Satluj Road Carrier vs. Union Of INDIA And Others
Original PDF →Facts
The petitioner, Satluj Road Carrier, 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 portal, specifically under the tab ‘View Additional Notices and Orders’, did not constitute proper service. The revenue, represented by the Union of India and others, was the respondent. The specific tax period and the amount in dispute were not explicitly stated in the provided text. The procedural history indicates that this matter was brought before the High Court via a writ petition.
Held
The Court held that the question of whether uploading a notice and an order-in-original on the GST portal under the tab ‘View Additional Notices and Orders’ constitutes proper service is no longer res integra. The Court relied on its previous judgments in CWP-27139-2026, Luxmi Traders v. Union of India and Others, and CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others, which had clarified this issue. The reasoning was that these prior judgments directly addressed and decided the very question raised by the petitioner. Consequently, the instant writ petition was disposed of in the same terms as those previous judgments. The operative direction was to dispose of the writ petition in line with the aforementioned precedents. No specific issue was expressly left undecided.
Key Issues
1. Whether uploading of a notice as well as an order-in-original on the common portal, www.gst.gov.in, under the tab ‘View Additional Notices and Orders’, amounts to proper service in view of Section 169 read with Section 146 of the Goods and Services Tax Act, 2017? The petitioner argued that such an upload does not constitute proper service. The revenue, through its counsel, contended that the issue is no longer res integra and has been decided by previous judgments of the High Court. The revenue relied on the High Court's judgments in CWP-27139-2026, Luxmi Traders v. Union of India 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
58 I
Satluj Road C Union of Ind
CORAM: H
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Present M M f
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ASHWANI KU
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Date of Carrier
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HON'BLE THE ACTING CHIEF J HON'BLE MR. JUSTICE ROHIT K Mr. Vivek Salathia, Advocate an Mr. Gaurav Sharma, Advocate, for the petitioner(s). Mr. Sourabh Goel, Senior Stand Ms. Himanshi Gautam, Advocat Ms. Drishti Saraf, Advocate for **** UMAR MISHRA, A.C.J. (Oral) Short question that requires s to whether uploading of a no he tab ‘View Additional Notices g www.gst.gov.in amounts to n view of Section 169 read wi Tax Act, 2017? Learned counsel for the par e is no longer res integra an this Court in CWP-27139-202 f Chandigarh and Others. T ified by this Court in CW LC Society Ltd. v. State of Ha
JAB AND HARYANA AT H CWP-2780-2026 (O&M) f Decision:14thAugust, 2026. .…...Petitioner(s) V/s ......Respondent(s) JUSTICE KAPOOR nd ding Counsel, UOI, with te, and the respondents-UOI. consideration in this writ otice as well as the order-in- and Orders’, on the common proper service of it, on the th Section 146 of the Goods rties are ad idem that the nd stands concluded by the 25, Luxmi Traders v. Union he said judgment has been WP-15601-2026, The Amar aryana and Others, decided VANDANA YADAV 2026.08.21 10:17 I attest to the accuracy and integrity of this document
CWP-2780-2026 (O&M) 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.
Pending application(s), if any, shall stand disposed of accordingly.
[ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE
[ROHIT KAPOOR] JUDGE
August 14, 2026 SK/Vandana Yadav
Whether speaking / reasoned :
Yes / No Whether Reportable
:
Yes / No
VANDANA YADAV 2026.08.21 10:17 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.