M/S Raju Kiryana Store vs. State Of Haryana And Others
Facts
The petitioner, M/s Rajuy Kiryana Store, filed a writ petition challenging the validity of service of a notice and an order-in-original. The core of the dispute was whether uploading a notice on the GST portal under the tab 'View Additional Notices and Orders' constituted proper service under Section 169 of the Goods and Services Tax Act, 2017. The petitioner contested that this method of notification did not amount to valid service. The respondents, the Union of India and the State of Haryana, were represented by their respective counsel.
Held
The Court held that the present case is no longer res integra and stands concluded by the judgment of this Court in CWP-27139-2025, Luxmi Traders and Others, as further clarified by this Court in CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others, decided on 23.07.2026. The reasoning in these prior judgments, which addressed the same issue of whether uploading notices on the GST portal constitutes proper service under Section 169 of the CGST Act, 2017, was applied. The ratio decidendi is that the method of service, as contemplated by the relevant provisions and interpreted by previous judgments, determines the validity of the notice. Consequently, the instant 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, specifically under the tab ‘View Additional Notices and Orders’ on www.gst.gov.in, amounts to proper service of notice in view of Section 169 read with Section 146 of the Goods and Services Tax Act, 2017? Petitioner's Argument: The petitioner contended that the uploading of notices and orders on the GST portal under the specified tab does not constitute proper service. Revenue/State's Argument: The revenue and the State argued that the issue is no longer res integra and has been concluded by previous judgments of this Court. They relied on the judgments in CWP-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
110
IN T
M/S RAJU KIR STATE OF HA CORAM:- H
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Date RYANA STORE
VERSUS ARYANA AND OTHERS HON'BLE THE ACTING CHIEF HON’BLE MR. JUSTICE ROHI Mr. Sandeep Goyal, Senior Advo Mr. Rishab Singla, 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
JAB AND HARYANA
P-14729-2025 (O&M) e of Decision: 14.08.2026
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