M/S Savadeshi Chikitsalya vs. Union Of INDIA And Others
Facts
The petitioner, M/s Savades Chikitsalya, 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 accordance with Section 169 read with Section 146 of the Goods and Services Tax Act, 2017. The petitioner contended that this method of service was not valid. The respondents were the Union of India and others. The tax period and the specific amount in dispute were not explicitly stated in the provided text.
Held
The Court held that the issue raised in the present writ petition was squarely covered by previous judgments of the High Court. Specifically, the Court referred to its decisions in CWP-27139-2023, Luxmi Traders v. Union of India and Territory of Chandigarh and Others, and CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others. The reasoning was that these prior judgments had already clarified the position regarding the validity of service of notices and orders through the GST portal. Therefore, the instant writ petition was disposed of in the same terms as those previous judgments. The operative direction was to dispose of the writ petition in line with the aforementioned precedents. No specific issue was expressly left undecided.
Key Issues
1. Whether uploading of a notice and an order-in-original on the GST portal 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 contention: The petitioner argued that this method of uploading documents on the portal does not constitute proper service of the notice and order-in-original. Revenue's contention: The respondents (Union of India and others) contended that the issue is no longer res integra and has been concluded by previous judgments of the High Court. They relied on the High Court's judgments in CWP-27139-2023, Luxmi Traders v. Union of India and 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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.. HON'BLE THE ACTING CHIEF J HON'BLE MR. JUSTICE ROHIT K Mr. Manpreet Singh Kanda, Adv 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
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