M S Kkartikya Sales vs. Union Of INDIA And Others
Original PDF →Facts
The petitioner, M/s Kkartiky Sales, 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 core of the dispute was whether uploading such documents on the GST portal under the tab ‘View Additional Notices and Orders’ constituted proper service in light of Section 169 read with Section 146 of the Goods and Services Tax Act, 2017. The respondents included the Union of India and others. The procedural history indicates that this issue had been previously adjudicated by the High Court.
Held
The Court held that the issue raised in the present writ petition is no longer res integra and stands concluded by previous judgments of the High Court. Specifically, the Court referred to its decision in CWP-27139-2026, Luxmi Traders v. Union of Chandigarh and Others, and a subsequent clarification in CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others. The ratio decidendi from these judgments is that uploading of a notice and order-in-original on the GST portal under the tab ‘View Additional Notices and Orders’ is considered proper service under Section 169 read with Section 146 of the GST Act, 2017. Consequently, the instant writ petition was disposed of in the same terms as the aforementioned judgments. No specific operative directions were detailed beyond disposing of the petition in line with prior rulings.
Key Issues
1. Whether uploading of a notice as well as an order-in-original on the common portal, specifically 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? Petitioner's Contention: The petitioner argued that the uploading of the notice and order-in-original on the GST portal under the specified tab constitutes proper service. This contention is based on the premise that the issue is no longer res integra and has been settled by previous judgments of the High Court. Revenue's Contention: The respondents (Union of India and others) did not present any arguments opposing the petitioner's stance, as the judgment notes that the parties are ad idem (in agreement) on the issue. The judgment relies on prior decisions of the Court, implying the revenue accepted the interpretation of the law as established in those cases.
Sections Cited
Section 169, Section 146
AI-generated summary — verify with the full judgment below
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HON'BLE THE ACTING CHIEF J HON'BLE MR. JUSTICE ROHIT K Mr. Avneet Singh, Advocate and Mr. Pranav Jain, Advocate, for the petitioner(s). Mr. Ajay Kalra, Senior Standing Ms. Isha Janjua, Advocate, CBIC for respondents No.1, 4 and 5. Mr. Ajay Jagga, Addl. Standing C for respondents No.2 and 3. **** 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
JAB AND HARYANA AT H CWP-12481-2026 (O&M) f Decision:14thAugust, 2026. .…...Petitioner(s) V/s ......Respondent(s) JUSTICE KAPOOR d g Counsel, with C, Counsel, U.T., Chandigarh, 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 VANDANA YADAV 2026.08.24 11:43 I attest to the accuracy and integrity of this document
CWP-12481-2026 (O&M) 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 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 2026.08.24 11:43 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.