Be Rightbuild Solution PVT LTD vs. State Of Haryana And Others
Facts
The petitioner, Be Rightbuild Solution Pvt Ltd, 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 are the respondents. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to this writ petition is not detailed, other than the filing of the petition itself.
Held
The Court held that the issue raised in the present writ petition was squarely covered by its previous judgments in Luxmi Traders and The Amar Cooperative LC Society Ltd. These judgments had clarified the position regarding the validity of service of notices and orders uploaded on the GST portal. Consequently, the instant writ petition was disposed of in the same terms as the aforementioned judgments. The Court did not provide specific reasoning for its decision in this particular judgment, but rather relied on the precedent set by its prior rulings. The operative direction was to dispose of the writ petition in line with the earlier decisions. No issues were expressly left undecided.
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? The petitioner argued that such uploading does not constitute proper service. The revenue did not present any arguments as the parties were ad idem that the issue was already decided by this Court. The Court relied on its previous 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, decided on 23.07.2026.
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-34378-2025 (O&M) Date of Decision: 14.08.2026 BE RIGHTBUILD SOLUTION PVT LTD ....PETITIONER(S) VERSUS STATE OF HARYANA AND OTHERS ….RESPONDENT(S) CORAM:- HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. Mukul Singla, Advocate for the petitioner. Mr. Sourabh Goel, Sr. Standing Counsel, UOI, Ms. Geetika Sharma, Advocate, Ms. Himanshi Gautam, Advocate, and Ms. Drishti Saraf, Advocate for the respondents/Revenue. Mr. Sourabh Goel, Addl. A.G., Haryana. ***** 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 Traders v. Union Territory of Chandigarh and Others. The sai
The judgment continues below.
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