Sachdeva Enterprises vs. State Of Punjab And Others
Original PDF →Facts
The petitioner, Sachdeva Enterprises, 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, under the tab ‘View Additional Notices and Orders’, did not constitute proper service. The revenue, represented by the State of Punjab and Others, argued that such uploading amounts to valid service in accordance with Section 169 read with Section 146 of the Goods and Services Tax Act, 2017. The court noted that this issue was no longer res integra and had been decided in previous judgments.
Held
The Court held that the issue raised in the present writ petition was squarely covered by previous judgments of the High Court. Specifically, the Court referred to its decision in CWP-27139-2023, Luxmi Traders v. Union Territory of Chandigarh and Others, and the further clarification in CW P-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others. These judgments had already concluded that uploading notices and orders on the common portal under the ‘View Additional Notices and Orders’ tab constitutes proper service. Therefore, the instant writ petition was disposed of in the same terms as the aforementioned judgments, affirming the validity of service through the GST portal.
Key Issues
1. Whether the uploading of a notice and an order-in-original on the common 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 Argument: The petitioner argued that uploading documents on the GST portal under the specified tab does not constitute valid service. Revenue's Argument: The revenue contended that such uploading is a proper mode of service as per the relevant provisions of the GST Act. They relied on previous judgments of the High Court that had dealt with this specific issue.
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. Chetan Jain, Advocate and Mr. Porush Jain, Advocate, for the petitioner(s). Mr. Saurabh Kapoor, Addl. A.G., 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
JAB AND HARYANA AT H CWP-4943-2026 (O&M) f Decision:14thAugust, 2026. .…...Petitioner(s) V/s ......Respondent(s) JUSTICE KAPOOR , Punjab. 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 VANDANA YADAV 2026.08.20 09:39 I attest to the accuracy and integrity of this document
CWP-4943-2026 (O&M) 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 Rajesh/Vandana Yadav
Whether speaking / reasoned :
Yes / No Whether Reportable
:
Yes / No VANDANA YADAV 2026.08.20 09:39 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.