Ms Shree Shyam Plywood And Laminates vs. Union Of Indi And Others
Facts
The petitioner, M/s Shree Shyam Plywood and Laminates, 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 revolved around whether uploading a notice on the GST portal under the tab 'View Additional Notices and Orders' constituted proper service, as per Section 169 read with Section 146 of the Goods and Services Tax Act, 2017. The respondents were the Union of India and the State of Haryana. The procedural history indicates that this issue was not new to the Court.
Held
The Court held that the issue raised in the present writ petition was no longer res integra and had been concluded by previous judgments of the High Court. Specifically, the Court referred to its decision in WP-27139-2025, Luxmi Traders 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 of these judgments, which the present case follows, is that uploading of a notice and order-in-original on the GST portal under the specified tab constitutes proper service as per the relevant provisions of the GST Act. Consequently, the writ petition was disposed of in the same terms as the aforementioned judgments.
Key Issues
1. Whether uploading 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 of it, in view of Section 169 read with Section 146 of the Goods and Services Tax Act, 2017? The petitioner contended that such an upload does not constitute proper service. The revenue (Union of India and State of Haryana) argued that the present case is no longer res integra and has been concluded by previous judgments of the High Court. They relied on the decisions in WP-27139-2025, Luxmi Traders 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
283
IN T
M/S SHREE SH UNION OF IND CORAM:- H
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Date HYAM PLYWOOD AND LAMINAT
VERSUS DIA AND OTHERS HON'BLE THE ACTING CHIEF HON’BLE MR. JUSTICE ROHI Mr. Pranav Jain, Advocate & Mr. Avneet Singh, Advocate for the petitioner(s). Mr. Sourabh Goel, Senior Standi with Ms. Himanshi Gautam, Adv Ms. Drishti Saraf, Advocate for respondent – Union of India. Mr. Sourabh Goel, Addl. A.G., H for respondent - State. ***** KUMAR MISHRA, A.C.J. (Or Short question that requires s to whether uploading of a not he tab ‘View Additional Notices a g www.gst.gov.in amounts to p view of Section 169 read with S Act, 2017? Learned counsel for the parties nger res integra and stands concl WP-27139-2025, Luxmi Trade and Others. The said judgment CWP-15601-2026, The Amar C
JAB AND HARYANA
P-6203-2026 (O&M) e of D
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