Sai Traders vs. Union Of INDIA And Others
Facts
The petitioner, Sai Traders, 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 in the 'View Additional Notices and Orders' tab on the common GST portal (www.gst.gov.in) did not constitute proper service. The revenue authorities, Union of India and others, were the respondents. The specific tax period and the amount in dispute were not recorded in the judgment. The procedural history indicates that this writ petition was filed seeking a determination on the adequacy of service through the GST portal.
Held
The Court held that the question raised in the writ petition was squarely covered by previous judgments of the High Court. Specifically, the Court referred to its decision in CWP-27139-2025, 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. The ratio decidendi from these precedents would establish whether uploading documents on the GST portal constitutes proper service under Section 169 read with Section 146 of the GST Act, 2017. As the present case was found to be identical to the previously decided matters, the Court disposed of the writ petition in the same terms as those judgments. No specific operative directions were detailed in this judgment, other than the disposal in line with prior rulings.
Key Issues
1. Whether uploading of a notice and an order-in-original in the 'View Additional Notices and Orders' tab on the common GST portal amounts to proper service on the petitioner, 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 uploading does not constitute proper service as per the relevant provisions of the GST Act. Revenue's Argument: 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-27139-2025, Luxmi Traders v. Union 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
213 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-10472-2025 (O&M) Date of Decision: 14.08.2026 SAI TRADERS ....PETITIONER(S) VERSUS UNION OF INDIA AND OTHERS ….RESPONDENT(S) CORAM:- HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. Varun Bansal, Advocate for the petitioner. Mr. Sourabh Goel, Sr. Standing Counsel, UOI Ms. Geetika Sharma, Advocate Ms. Himanshi Gautam, Advocate Ms. Drishti Saraf, Advocate for the respondents/Revenue. Mr. Sourabh Goel, Additional Standing Counsel, U.T. with Mr. Sachit Singla, Junior Standing Counsel, for the respondents/U.T. ***** ASHWANI KUMAR MISHRA, A.C.J. (Oral)
Short question that requires consideration in this writ petition is as to whether uploading of a notice as well as the order-in- original in the tab ‘View Additional Notices and Orders’, on the common portal, being 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?
Learned counsel for the parties are ad idem that the present case is no longer res integra and stands concluded by the judgment of this Court in CWP-27139-2025, Luxmi
The judgment continues below.
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