Vijay Metal Works vs. State Of Haryana And Others

Facts

The petitioner, M/s Vijay Metal Works, Faridabad, filed a writ petition before the High Court of Punjab and Haryana challenging the proper service of a notice and an order-in-original. The petitioner contended that uploading these documents in the 'View Additional Notices and Orders' tab on the common portal, www.gst.gov.in, did not constitute proper service. The revenue or State was the respondent. The specific tax period and the amount in dispute were not recorded in the judgment. The procedural history leading to the writ petition was not detailed.

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 CWP-27139-2025, Luxmi Traders v. Union Territory of Chandigarh and Others, and its subsequent clarification in CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others, decided on 23.07.2026. The Court found that these judgments addressed the question of whether uploading notices and orders on the GST portal constitutes proper service under Section 169 read with Section 146 of the GST Act, 2017. As the present case was identical to the previously decided matters, the Court disposed of the writ petition in the same terms as those judgments. The specific findings and reasoning from the referred judgments were not detailed in this order, but the operative direction was to dispose of the petition accordingly.

Key Issues

1. Whether uploading of a notice as well as the order-in-original in the tab ‘View Additional Notices and Orders’, on the common portal, 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? The petitioner argued that such an upload does not constitute proper service. The revenue or State did not present any arguments as the parties were ad idem that the issue was concluded by previous judgments. The petitioner relied on the judgment in CWP-27139-2025, Luxmi Traders v. Union Territory of Chandigarh and Others, and its clarification in CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others.