Trimurti Rice Mills vs. Union Of INDIA And Others

Facts

The petitioner, Trimurti Ricemills, 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 revolved around whether uploading these documents on the GST portal under the 'View Additional Notices and Orders' tab constituted proper service in accordance with Section 169 read with Section 146 of the Goods and Services Tax Act, 2017. The revenue, represented by the Union of India and others, was the respondent. The tax period(s) and the specific amount in dispute were not explicitly stated in the provided text. The procedural history indicated that this was a writ petition before the High Court.

Held

The 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-27139-2023, Luxmi Traders v. Union of India and Others, and the subsequent clarification in CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others. The reasoning was that these prior judgments had already addressed and concluded the question of whether uploading notices and orders on the GST portal constitutes proper service under the relevant sections of the GST Act. The ratio decidendi is that the established precedent on the validity of service via the GST portal, as determined in Luxmi Traders and Amar Cooperative LC Society Ltd., is binding. Consequently, the instant writ petition was disposed of in the same terms as those prior judgments. No specific operative directions like remand or deletion were mentioned, but the relief granted was in line with the established precedent.

Key Issues

1. Whether uploading of a notice and 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 contended that the issue was no longer res integra and stood concluded by previous judgments of the High Court. Specifically, they relied on the judgment in CWP-27139-2023, Luxmi Traders v. Union of India and Others, and its further clarification in CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others. The revenue's arguments were not explicitly detailed in the provided text, but the court noted that both parties were ad idem (in agreement) that the issue was covered by the cited precedents.