M/S Ryait Steel Industries vs. State Of Punjab And Others
Original PDF →Facts
The petitioner, M/s Ryait Steel Industries, filed a writ petition before the Punjab and Haryana High Court. The core of the petition concerned whether uploading a notice and an order-in-original to the 'View Additional Notices and Orders' tab on the GST portal (www.gst.gov.in) constituted proper service under Section 169 read with Section 146 of the Goods and Services Tax Act, 2017. The respondents were the State of Punjab and Others, including the Union of India. The judgment does not specify the tax period or the amount in dispute. The procedural history indicates this is an original writ petition.
Held
The Court held that the issue raised in the writ petition is no longer res integra and stands concluded by previous judgments of the High Court. Specifically, the Court referred to its decision in CWP-27139-2023, Luxmi Traders v. Union Territory of Chandigarh and Others, which was further clarified in CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others. The ratio decidendi from these cases establishes that uploading a notice and order-in-original to the 'View Additional Notices and Orders' tab on the GST portal constitutes proper service under Section 169 read with Section 146 of the GST Act, 2017. Consequently, the instant writ petition was disposed of in the same terms as the aforementioned judgments. No specific operative directions beyond disposing of the petition were mentioned, and no issues were expressly left undecided.
Key Issues
1. Whether uploading a notice and an order-in-original to the 'View Additional Notices and Orders' tab on the GST portal constitutes 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 uploading to the specified tab on the GST portal amounts to proper service. This position is supported by previous judgments of the Court. Revenue/State's contention: The respondents, through their counsel, agreed with the petitioner that the issue is no longer res integra and stands concluded by prior judgments of the High Court. They did not present any contrary arguments or rely on specific provisions or precedents beyond acknowledging the existing case law.
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. Mohit Bassi, Advocate, for the petitioner(s). Mr. Saurabh Kapoor, Addl. A.G., Mr. Sourabh Goel, Senior Stand Ms. Himanshi Gautam, Advocat Ms. Drishti Saraf, Advocate for **** 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-9389-2025 (O&M) f Decision:14thAugust, 2026. .…...Petitioner(s) V/s ......Respondent(s) JUSTICE KAPOOR , Punjab. ding Counsel, UOI, with te, and the respondents-UOI. 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 2026.08.21 10:17 I attest to the accuracy and integrity of this document
CWP-9389-2025 (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 SK/Vandana Yadav
Whether speaking / reasoned :
Yes / No Whether Reportable
:
Yes / No
VANDANA YADAV 2026.08.21 10:17 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.