Parth Trading Co vs. State Of Punjab And Others
Facts
The petitioner, M/s Parth Trading Co., filed a writ petition before the High Court of Punjab and Haryana 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 common portal of www.gst.gov.in, 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 revenue authorities, including the State of Punjab and the Union of India, were the respondents. The procedural history indicates this is a writ petition, not an appeal from a lower tribunal.
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-27139-2026, Luxmi Traders v. Union Territory of Chandigarh and Others, and the subsequent clarification in CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others. These judgments had already determined the question of whether uploading notices and orders on the GST portal constituted proper service under the relevant provisions of the GST Act. Therefore, following the established precedent, the Court found no reason to deviate from its prior rulings. The Court disposed of the instant writ petition in the same terms as the aforementioned judgments, implying that the petitioner's challenge to the service was decided in their favour based on the prior judicial pronouncements.
Key Issues
1. Whether uploading a notice and an order-in-original on the common 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 the issue was no longer res integra and had been conclusively decided by previous judgments of this Court. They relied on the judgment in CWP-27139-2026, Luxmi Traders v. Union Territory of Chandigarh and Others, and its further clarification in CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others. Revenue's contention: The respondents did not record any specific arguments against the petitioner's position, but implicitly supported the validity of the service by uploading, as they were the respondents in the cases cited by the petitioner.
Sections Cited
Section 169, Section 146
AI-generated summary — verify with the full judgment below
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