M/S B.K. International vs. Union Of INDIA And Others
Facts
The petitioner, M/s B.K. International, 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 GST portal under the tab ‘View Additional Notices and Orders’ constituted proper service in light of Section 169 read with Section 146 of the Goods and Services Tax Act, 2017. The respondents were the Union of India and others. The tax period(s) and the specific amount in dispute were not explicitly stated in the provided text. The procedural history indicates this is an original writ petition.
Held
The Court held that the issue raised in the present writ petition is no longer res integra and stands concluded by the judgments of this Court. Specifically, the Court referred to its previous decision in CWP-27139-2023, Luxmi Traders v. Union of India and Others, which was further clarified in CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others. The ratio decidendi from these judgments is that uploading of a notice and an order-in-original on the common portal under the tab ‘View Additional Notices and Orders’ amounts to proper service. Consequently, the instant writ petition was disposed of in the same terms as the aforementioned judgments. No specific operative directions other than disposing of the petition were mentioned, and no issues were expressly left undecided.
Key Issues
1. Whether uploading of a notice and an order-in-original on the common portal, specifically 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 documents on the GST portal under the specified tab does not constitute proper service. The revenue or State argued that such uploading is a valid mode of service as per the relevant provisions of the GST Act. The parties are stated to be ad idem (in agreement) that the issue is no longer res integra (undecided) and stands concluded by previous judgments of the High Court.
Sections Cited
Section 169, Section 146
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HON'BLE THE ACTING CHIEF J HON'BLE MR. JUSTICE ROHIT K Mr. Sandeep Goyal, Sr. Advocat Mr. Rishab Singla, Advocate, an Ms. Aakriti, Advocate, for the pe 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
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