M/S R Sai Logistics INDIA Private Limited vs. State Of Haryana And Others

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CWP/7257/2026HC Punjab and HaryanaGSTCNR PHHC01034761202614 August 2026Bench: JUSTICE (TO BE NOMINATED),MR. JUSTICE ROHIT KAPOOR2 pages

AI SummaryRemanded

Facts

The petitioner, M/s R Sai Logistics India Pvt. Ltd., filed a writ petition challenging the validity of service of a notice and an order-in-original. The core of the dispute was whether uploading a notice on the GST portal under the tab 'View Additional Notices and Orders' constituted proper service under Section 169 of the Goods and Services Tax Act, 2017. The petitioner contested that this method of communication did not amount to valid service. The respondents were the State of Haryana and the Union of India. The tax period(s) and the specific amount in dispute were not explicitly stated in the provided text. The procedural history indicates that this matter was brought before the High Court.

Held

The High Court held that the issue raised in the present writ petition was squarely covered by its previous judgments. Specifically, the Court referred to its decision in CWP-27139-2025, Luxmi Traders and Others, and the subsequent clarification in CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others. These prior judgments had already concluded the matter regarding the validity of service of notices and orders through the GST portal. Consequently, the High Court found no reason to deviate from its established position. The reasoning was based on the principle that once a legal issue has been definitively decided by a High Court, subsequent identical matters should follow the precedent. The ratio decidendi is that service of notices and orders via the designated tab on the GST portal, as per the Court's prior rulings, is considered proper service under the relevant provisions of the GST Act. The writ petition was disposed of in terms of these prior judgments.

Key Issues

1. Whether uploading a notice and an order-in-original on the GST portal 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 such an upload did not constitute proper service of the notice and order-in-original. Revenue/State's Contention: The respondents, represented by the Union of India and the State of Haryana, contended that the issue was no longer res integra and had been concluded by previous judgments of the High Court. They relied on the High Court's decisions in CWP-27139-2025, Luxmi Traders 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

Cause title — parties, addresses and appearances

213.343 IN T M/S R SAI LO STATE OF HA CORAM:- H H Present: M M f M w M f M f * ASHWANI K 1. S petition is as original in th portal, being petitioner in v Services Tax 2. L case is no lon Court in CW Chandigarh this Court in THE HIGH COURT OF PUNJ AT CHANDIGARH **** CWP Date GISTICS INDIA PVT. LTD. VERSUS ARYANA AND OTHERS HON'BLE THE ACTING CHIEF HON’BLE MR. JUSTICE ROHI Mr. Sachit Singla, Advocate Ms. Kudrit Kaur Sara, Advocate for the petitioner(s). Mr. Sourabh Goel, Senior Standi with Ms. Himanshi Gautam, Adv Ms. Drishti Saraf, Advocate for respondent – Union of India. Mr. Sourabh Goel, Addl. A.G., H for respondent - State. ***** KUMAR MISHRA, A.C.J. (Or Short question that requires s to whether uploading of a not he tab ‘View Additional Notices a g www.gst.gov.in amounts to p view of Section 169 read with S Act, 2017? Learned counsel for the parties nger res integra and stands concl WP-27139-2025, Luxmi Trade

and Others. The said judgment CWP-15601-2026, The Amar C

JAB AND HARYANA

P-7257-2026 (O&M) e of Decision: 14.08.2026 ....PETITIONER(S)

….RESPONDENT(S) F JUSTICE IT KAPOOR e ing Counsel, UOI vocate &

Haryana ral) consideration in this writ tice as well as the order-in- and Orders’, on the common proper service of it, on the Section 146 of the Goods and are ad idem that the present luded by the judgment of this ers v. Union Territory of has been further clarified by Cooperative LC Society Ltd. KAVNEET SINGH 2026.08.20 12:27 I attest to the accuracy and integrity of this document

CWP-7257-2026 (O&M)

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 inThe 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

kavneet singh

Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No

KAVNEET SINGH 2026.08.20 12:27 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.