M/S Dayalu Industries vs. State Of Punjab
Original PDF →Facts
The petitioner, M/s Dayalu Industries, 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 was whether uploading these documents on the GST portal under the tab ‘View Additional Notices and Orders’ constituted proper service in light of Section 169 read with Section 146 of the Goods and Services Tax Act, 2017. The petitioner contended that this method of service was not proper. The respondents were the State of Punjab and Others, including the Union of India.
Held
The Court held that the question of whether uploading a notice and order-in-original on the GST portal under the tab ‘View Additional Notices and Orders’ constitutes proper service, in light of Section 169 read with Section 146 of the Goods and Services Tax Act, 2017, was no longer res integra. The Court noted that this issue had been conclusively decided in its previous judgment in CWP-27139-2025, Luxmi Traders v. Union of Chandigarh and Others. This judgment was further clarified in CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others. Consequently, the present writ petition was disposed of in the same terms as the aforementioned judgments. The operative direction was to dispose of the writ petition in line with the prior rulings, implying the Court found the service to be proper as per its previous pronouncements.
Key Issues
1. Whether uploading of a notice as well as an order-in-original on the common portal, specifically under the tab ‘View Additional Notices and Orders’, amounts to proper service in view of Section 169 read with Section 146 of the Goods and Services Tax Act, 2017? Petitioner's Argument: The petitioner argued that the uploading of the notice and order-in-original on the GST portal under the specified tab did not constitute proper service. Revenue/State's Argument: The respondents, represented by the State of Punjab and the Union of India, contended that the issue was no longer res integra and had been decided by previous judgments of the High Court. They relied on the High Court's own pronouncements in similar matters.
Sections Cited
Section 169, Section 146
AI-generated summary — verify with the full judgment below
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Date of Industries
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HON'BLE THE ACTING CHIEF J HON'BLE MR. JUSTICE ROHIT K Mr.Paras Jain, Advocate and Mr. Abhishek Singla, 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
JAB AND HARYANA AT H CWP-19707-2025 (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 VANDANA YADAV 2026.08.21 10:17 I attest to the accuracy and integrity of this document
CWP-19707-2025 (O&M) further clarified by 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.
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 2026.08.21 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.