Kalsi Machinery Co PVT LTD vs. Union Of INDIA And Others
Facts
The petitioner, Kalsi Machinery Co. Pvt. Ltd., 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 GST portal under the tab ‘View Additional Notices and Orders’ did not constitute proper service. The revenue, represented by the Union of India and Others, was the respondent. The specific tax period and the amount in dispute were not explicitly stated in the provided text. The procedural history indicates that this was an original writ petition filed before the High Court.
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 decision in CWP-27139-2026, Luxmi Traders v. Union of India and Others, and the subsequent clarification in CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others. The ratio decidendi from these cases, which the present judgment follows, is that uploading of notices and orders on the GST portal under the specified tab constitutes proper service. Therefore, the Court found no merit in the petitioner's contention that such an upload did not amount to proper service. The petition was disposed of in terms of these prior judgments.
Key Issues
1. Whether uploading of a notice and an order-in-original on the common portal, www.gst.gov.in, 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 such an upload does not constitute proper service of notice or order. Revenue's Argument: The revenue 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 decisions in CWP-27139-2026, Luxmi Traders v. Union of India 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. Mukul Singla, Advocate, 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
JAB AND HARYANA AT H CWP-15607-2026 (O&M) f Decision:14thAugust, 2026. .…...Petitioner(s) V/s ......Respondent(s) JUSTICE KAPOOR ding Counsel, UOI, with te, and the respondents-UOI. , Punjab. consideration in this writ otice as well as the order-in- and Orders’, on the commo
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