Avninder Departmental Store vs. Union Of INDIA And Others
Original PDF →Facts
The petitioner, Avninder De, 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 contended that uploading these documents on the GST portal under the tab ‘View Additional Notices and Orders’ did not constitute proper service. The revenue, represented by the Union of India and others, did not present any arguments against the petitioner's submission. The case was heard by a Division Bench of the High Court.
Held
The Court held that the issue raised in the present writ petition was no longer res integra (undecided) and stood concluded by previous judgments of the same High Court. Specifically, the Court referred to its decision in CWP-27139-2025, Luxmi Traders v. Union of India and Others, which was further clarified 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 a notice or order on the GST portal under the specified tab does not amount to proper service. Consequently, the instant writ petition was disposed of in the same terms as the aforementioned judgments. The Court did not provide specific operative directions beyond disposing of the petition in line with prior rulings.
Key Issues
1. Whether uploading of 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 Argument: The petitioner argued that such an upload does not constitute proper service. They relied on previous judgments of the High Court in support of their contention. Revenue's Argument: The judgment records that the parties were ad idem (in agreement) on the issue, implying the revenue did not contest the petitioner's position. No specific arguments were recorded for the revenue.
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. Ankit Dhiman, Advocate, for the petitioner(s). Mr. Sourabh Goel, Senior Stand Ms. Himanshi Gautam, Advocat Ms. Drishti Saraf, Advocate for Mr. Saurabh Kapoor, Addl. A.G., **** 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-37988-2025 (O&M) f Decision:14thAugust, 2026. .…...Petitioner(s) V/s ......Respondent(s) JUSTICE KAPOOR ding Counsel, UOI, with te, and the respondent(s)-UOI. , Punjab. 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 2026.08.21 10:17 I attest to the accuracy and integrity of this document
CWP-37988-2025 (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 2026.08.21 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.