M/S Arsh Exports vs. Union Of INDIA And Others
Original PDF →Facts
The petitioner, M/s Arsh Exports, 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, www.gst.gov.in, under the tab ‘View Additional Notices and Orders’ did not constitute proper service. The dispute centers on whether this method of notification is legally sufficient under the Goods and Services Tax Act, 2017. The revenue, represented by the Union of India and others, was the respondent. The specific tax periods and the amount in dispute were not explicitly stated in the provided text. The procedural history indicates this is an original writ petition.
Held
The Court held that the issue raised in the present writ petition is no longer res integra and stands concluded by previous judgments of this Court. Specifically, the Court referred to its decision in CWP-27139-2026, Luxmi Traders v. Union of India and Others, and the further clarification in CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others. The reasoning is that these prior judgments have already determined the validity of service through the GST portal. Consequently, the instant writ petition was disposed of in the same terms as the aforementioned judgments. The operative direction is that the writ petition is disposed of in line with the precedents, implying that the service was considered proper as per those rulings. No issue was expressly left undecided.
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 argued that such an upload does not constitute proper service. The revenue contended that the issue is no longer res integra and has been decided by previous judgments of the Court. The parties were ad idem (in agreement) that the issue is concluded by prior judicial pronouncements. The judgment does not record specific arguments from the revenue beyond stating their position on the concluded nature of the 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. 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-10907-2026 (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 2026.08.24 11:42 I attest to the accuracy and integrity of this document
CWP-10907-2026 (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 2026.08.24 11:42 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.