Vigil Securities Provider And Consultants vs. Union Of INDIA And Others
Original PDF →Facts
The petitioner, Vigil Securities Provider and Consultants, filed a writ petition before the Punjab and Haryana High Court challenging the service of a notice and an order-in-original. The core of the dispute revolved around whether uploading these documents on the 'View Additional Notices and Orders' tab on the GST portal constituted proper service under Section 169 read with Section 146 of the Goods and Services Tax Act, 2017. The revenue authorities, including the Union of India and the State of Punjab, were the respondents. The procedural history indicates this is an original writ petition.
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 of India and Others, and the further clarification in CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others. These judgments had already addressed and concluded the question of whether uploading notices and orders on the GST portal constituted proper service. Consequently, the instant writ petition was disposed of in the same terms as those prior judgments. The operative direction was to dispose of the petition in line with the precedents, implying the relief granted in those cases would apply here.
Key Issues
1. Whether uploading of a notice and an order-in-original on the 'View Additional Notices and Orders' tab on the common portal, 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 argued that the issue was no longer res integra and had been decided by the High Court in previous judgments. The revenue's contentions were not explicitly recorded in the judgment, but the court's reliance on its own precedents suggests the revenue likely argued for the validity of the service as per the portal's functionality.
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 an Mr. Ritesh Aggarwal, 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-15619-2025 (O&M) f Decision:14thAugust, 2026. s
.…...Petitioner(s) V/s ......Respondent(s) JUSTICE KAPOOR nd , 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 2026.08.20 09:39 I attest to the accuracy and integrity of this document
CWP-15619-2025 (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 2026.08.20 09:39 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.