Sanjay Iron Steel Store vs. Union Of INDIA And Others
Original PDF →Facts
The petitioner, Sanjay Iron Steel Store, 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, specifically in the 'View Additional Notices and Orders' tab, did not constitute proper service. The revenue authorities were the respondents. The specific tax period and the amount in dispute were not recorded in the judgment. The procedural history leading to this writ petition was not detailed, other than the filing of the petition itself.
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. While the specific findings of these prior judgments regarding the interpretation of Section 169 read with Section 146 of the GST Act were not detailed in this judgment, the Court's reliance on them indicates that the present case was disposed of in line with those precedents. The operative direction was to dispose of the instant writ petition in the same terms as the cited judgments.
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? The petitioner argued that such an upload does not constitute proper service. The respondents, the Union of India and others, did not present any specific arguments as recorded in the judgment, but their stance would implicitly be that the upload constitutes valid service. The court noted that the issue was no longer res integra and had been concluded 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-5312-2026 (O&M) Date of Decision: 14.08.2026 SANJAY IRON STEEL STORE ....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-5312-2026 (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.