Forza Medi INDIA Private Limited vs. State Of Haryana And Others

Facts

The petitioner, M/s Forza Medi (India) Private Limited, filed a writ petition before the High Court of Punjab and Haryana. The core of the dispute revolved around whether the uploading of a notice and an order-in-original in the 'View Additional Notices and Orders' tab on the common GST portal (www.gst.gov.in) constituted proper service on the petitioner. This action was taken by the revenue authorities. The specific tax period and the amount in dispute were not explicitly detailed in the provided judgment excerpt. The procedural history indicates that this writ petition was filed seeking adjudication on the validity of service.

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 the same Court. 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. The ratio decidendi from these prior judgments, which the present case follows, is that uploading of notices and orders on the GST portal in the designated tab constitutes proper service. Therefore, the petitioner's challenge to the service is dismissed based on these precedents. The operative direction was to dispose of the instant writ petition in the same terms as the cited judgments, implying a dismissal of the petition.

Key Issues

1. Whether uploading of 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 view of Section 169 read with Section 146 of the Goods and Services Tax Act, 2017? Petitioner's Argument: The petitioner contended that such uploading does not constitute proper service. While the judgment does not explicitly detail the petitioner's arguments beyond the framing of the issue, it is implied they are challenging the adequacy of this method of service under the relevant GST provisions. Revenue's Argument: The revenue's position, as suggested by the court's reliance on previous judgments, is that such uploading is considered proper service. The judgment does not explicitly record separate arguments from the revenue but indicates their stance is aligned with the court's prior rulings on this matter.