M/S Choudhary Exports vs. Union Of INDIA And Others
Original PDF →Facts
The petitioner, M/s Choudha Exports, 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 common portal, specifically under the tab ‘View Additional Notices and Orders’ on www.gst.gov.in, 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 judgment does not specify the tax period or the amount in dispute.
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 further clarification provided in CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others. These judgments had already determined that uploading notices and orders on the GST portal under the specified tab constituted proper service. Therefore, following these precedents, the Court found no reason to deviate from its established position. The ratio decidendi is that service effected through the designated online portal of the GST system, as per the relevant statutory provisions, is legally valid and binding. The operative direction was to dispose of the writ petition in terms of the aforementioned judgments.
Key Issues
1. Whether uploading of a notice as well as an order-in-original on the common portal, under the tab ‘View Additional Notices and Orders’ on www.gst.gov.in, 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. The revenue, through its counsel, did not present any contrary arguments, implicitly agreeing that the matter was covered by existing precedents.
Sections Cited
Section 169, Section 146
AI-generated summary — verify with the full judgment below
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M/s Choudha Union of Ind
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HON'BLE THE ACTING CHIEF J HON'BLE MR. JUSTICE ROHIT K Mr. Deepak Gupta, Advocate an Ms. Niharika Gupta, 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-9518-2026 (O&M) f Decision:14thAugust, 2026. .…...Petitioner(s) V/s ......Respondent(s) JUSTICE KAPOOR nd ding Counsel, UOI, with te, and the respondents-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-9518-2026 (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 SK/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.