Goyal Electrical Agencies vs. State Of Punjab And Others
Facts
The petitioner, Goyal Electrical Agencies, 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 revolved around whether uploading these documents on the common portal, 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 are the respondents. The procedural history indicates this is a writ petition, not an appeal from a lower tribunal. The tax period and the specific amount in dispute are not explicitly stated in the provided text.
Held
The Court held that the issue raised in the writ petition is no longer res integra and stands concluded by previous judgments of the same Court. Specifically, the Court referred to its judgment in CWP-27139-2026, Luxmi Traders v. Union Territory of Chandigarh and Others, and a subsequent clarification in CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others. Based on these precedents, the Court found that the uploading of notices and orders on the GST portal, as described, constitutes proper service. The ratio decidendi is that the established jurisprudence of this Court on the mode of service under the GST Act, as laid down in the cited cases, is applicable. The Court disposed of the instant writ petition in the same terms as the aforementioned 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? The petitioner contended that the uploading of notices and orders on the GST portal does not constitute proper service. The revenue, represented by the State of Punjab and the Union of India, argued that such uploading is indeed proper service. The parties are stated to be ad idem (in agreement) that the issue is no longer res integra (undecided).
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.Chetan Jain, Advocate and Mr.Porush Jain, 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-16328-2026 (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 serv
The judgment continues below.
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