R K Metal Industries vs. Union Of INDIA And Others
Facts
The petitioner, R.K. Metal Industries, 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 common portal, www.gst.gov.in, under the tab ‘View Additional Notices and Orders’ did not constitute proper service. The revenue, represented by the Union of India and others, relied on Section 169 read with Section 146 of the Goods and Services Tax Act, 2017, for the proposition that such uploading amounts to valid service. The core of the dispute revolves around the interpretation of these sections concerning electronic service of notices and orders.
Held
The Court held that the issue raised in the present writ petition is squarely covered by previous judgments of the High Court. Specifically, the Court referred to its decision in CWP-27139-2023, Luxmi Traders v. Union of India and Others, and the further clarification in CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others. The ratio decidendi from these precedents is that uploading a notice and an order-in-original on the common portal, www.gst.gov.in, under the tab ‘View Additional Notices and Orders’, constitutes proper service in accordance with Section 169 read with Section 146 of the Goods and Services Tax Act, 2017. Therefore, the instant writ petition was disposed of in the same terms as the aforementioned judgments. No specific amount in dispute was mentioned, and no issue was expressly left undecided.
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 electronic upload does not constitute proper service of the notice and order-in-original. The specific arguments or precedents relied upon by the petitioner are not detailed in the judgment, beyond the general assertion that the issue is not res integra. Revenue's Argument: The revenue contended that the issue is no longer res integra and stands concluded by previous judgments of the High Court. They relied on the interpretation of Section 169 read with Section 146 of the Goods and Services Tax Act, 2017, to argue that the electronic upload is indeed proper service. The revenue cited the High Court's judgments in CWP-27139-2023, 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
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HON'BLE THE ACTING CHIEF J HON'BLE MR. JUSTICE ROHIT K Mr. Deepak Gupta, Advocate an Ms. Ramneek K. Sandhu, Advoc 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
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