Shree Balaji Distributors vs. Union Of INDIA And Others
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The petitioner, Shree Balaji Distributors, 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 common GST portal under the tab 'View Additional Notices and Orders' did not constitute proper service. The respondents were the Union of India and other revenue authorities. The specific tax periods and the amount in dispute were not explicitly stated in the provided text. The procedural history indicates that this writ petition was filed seeking resolution on the issue of proper service of GST-related documents.
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-27139-2025, Luxmi Traders v. Union Territory of Chandigarh and Others, and a subsequent clarification in CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others, decided on 23.07.2026. While the specific findings of these prior judgments regarding the interpretation of Section 169 read with Section 146 of the GST Act are not detailed in this excerpt, the Court's reliance on them indicates that the issue of whether portal uploads constitute proper service has been decided. The ratio decidendi would be that the established precedent on the matter dictates the outcome. The writ petition was disposed of in the same terms as the cited judgments.
Key Issues
1. Whether uploading a notice and an order-in-original in the 'View Additional Notices and Orders' tab on the common portal (www.gst.gov.in) amounts to proper service on the petitioner, in light 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 under the relevant provisions of the GST Act. The revenue/respondents did not present any specific arguments in the provided text, but their stance would implicitly be that the portal upload is indeed valid service. The Court noted that the issue was no longer res integra, having been decided by previous judgments of the same Court.
Sections Cited
Section 169, Section 146
AI-generated summary — verify with the full judgment below
213 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-10470-2025 (O&M) Date of Decision: 14.08.2026 SHREE BALAJI DISTRIBUTORS ....PETITIONER(S) VERSUS UNION OF INDIA AND OTHERS ….RESPONDENT(S) CORAM:- HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. Varun Bansal, Advocate for the petitioner. Mr. Sourabh Goel, Sr. Standing Counsel, UOI, Ms. Geetika Sharma, Advocate, Ms. Himanshi Gautam, Advocate, and Ms. Drishti Saraf, Advocate for the respondents/Revenue. Mr. Sourabh Goel, Additional Standing Counsel, U.T. with Mr. Sachit Singla, Junior Standing Counsel, for the respondents/U.T. ***** ASHWANI KUMAR MISHRA, A.C.J. (Oral)
Short question that requires consideration in this writ petition is as to whether uploading of a notice as well as the order-in- original in the tab ‘View Additional Notices and Orders’, on the common portal, being www.gst.gov.in amounts to proper service of it, on the petitioner in view of Section 169 read with Section 146 of the Goods and Services Tax Act, 2017?
Learned counsel for the parties are ad idem that the present case is no longer res integra and stands concluded by the judgment of this Court in CWP-27139-2025, Luxmi Traders v. Union Territory of Chandigarh and Others. The said judgment has been further clarified by MOHIT GOYAL 2026.08.20 11:55 I attest to the accuracy and integrity of this document
CWP-10470-2025 (O&M)
2 this Court in CWP-15601-2026, The Amar 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.
All pending miscellaneous application(s), if any, shall also stand disposed of. [ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE [ROHIT KAPOOR]
JUDGE AUGUST 14, 2026 Mohit Goyal
Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No MOHIT GOYAL 2026.08.20 11:55 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.