Ms Antilog Vacations Private Limited vs. Union Of INDIA
Original PDF →Facts
The petitioner, M/s Antilog Vacations Private Limited, 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 'View Additional Notices and Orders' tab on the www.gst.gov.in portal constituted proper service under Section 169 of the Goods and Services Tax Act, 2017. The revenue, represented by the Union of India and others, was the respondent. The tax period and the specific 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 the Court. Specifically, the Court referred to its own decisions in CWP-27139-2026, Luxmi Traders v. Union Territory of Chandigarh and Others, and CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others, decided on 23.07.2026. The reasoning is that these prior judgments have already addressed and clarified the question of whether uploading of a notice and order-in-original on the GST portal constitutes proper service under Section 169 read with Section 146 of the GST Act, 2017. The ratio decidendi is that the established precedent of this Court on the matter is binding. Consequently, the instant writ petition was disposed of in the same terms as the aforementioned judgments. No specific operative directions like remand or deletion were mentioned, but the petition was disposed of based on the concluded issue.
Key Issues
1. Whether uploading of a notice as well as an order-in-original on the tab ‘View Additional Notices and Orders’, on the common portal, being 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? Petitioner's contention: The petitioner argued that the uploading of the notice and order-in-original on the GST portal does not constitute proper service. The judgment does not explicitly detail the petitioner's specific arguments or the provisions/precedents they relied upon, other than the general framing of the issue. Revenue's contention: The revenue contended that such uploading does constitute proper service. The judgment states that the parties are 'ad idem' (in agreement) that the issue is no longer res integra (undecided) and stands concluded by previous judgments of the Court. The revenue relied on the judgments in CWP-27139-2026, Luxmi Traders v. Union Territory of Chandigarh and Others, and CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others.
Sections Cited
Section 169, Section 146
AI-generated summary — verify with the full judgment below
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Date of Vacations Private Limited V dia and Others
HON'BLE THE ACTING CHIEF J HON'BLE MR. JUSTICE ROHIT K Mr. Pawan K. Pahwa, Advocate Mr. Deepak 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-9116-2026 (O&M) f Decision:14thAugust, 2026. .…...Petitioner(s) V/s ......Respondent(s) JUSTICE KAPOOR and 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 2026.08.19 17:01 I attest to the accuracy and integrity of this document
CWP-9116-2026 (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 Rajesh/Vandana Yadav
Whether speaking / reasoned :
Yes / No Whether Reportable
:
Yes / No VANDANA YADAV 2026.08.19 17:01 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.