S3 Infrareality Private Limited vs. Excise And Taxation Officer Cum Proper Officer And Others
Facts
The petitioner, S3 Infrareality Pvt. Ltd., filed a writ petition before the High Court of Punjab and Haryana challenging an order-in-original. The core issue was whether uploading a notice and order on the GST portal under the tab ‘View Additional Notices and Orders’ on www.gst.gov.in constituted proper service under Section 169 of the Goods and Services Tax Act, 2017. The respondents were the Taxation Officer-cum-Proper Officer and others, including the Union of India and the State of Haryana. The parties were in agreement that the matter was no longer res integra.
Held
The Court held that the issue raised in the present writ petition was squarely covered by previous judgments of the High Court. Specifically, the Court referred to its decision in CW-27139-2025, Luxmi Traders v. Union Territory of Chandigarh and Others, and the subsequent clarification in CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others. The Court found that these judgments had already concluded the question of whether uploading notices and orders on the GST portal constitutes proper service. Consequently, the instant writ petition was disposed of in the same terms as the aforementioned judgments. The operative direction was to dispose of the writ petition in line with the prior rulings, implying that the petitioner's challenge was decided based on those precedents.
Key Issues
1. Whether uploading of a notice as well as the order-in-original on the tab ‘View Additional Notices and Orders’, on the common portal 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? Petitioner's Contention: The petitioner argued that uploading a notice and order on the GST portal does not constitute proper service. Revenue/State's Contention: The revenue and State contended that the issue is no longer res integra and has been concluded by previous judgments of the High Court. They relied on the judgment in CW-27139-2025, Luxmi Traders v. Union Territory of Chandigarh and Others, and its subsequent clarification in 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
167
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Date ALITY PVT. LTD.
VERSUS TAXATION OFFICER-CUM-PROPE
HON'BLE THE ACTING CHIEF HON’BLE MR. JUSTICE ROHI Mr. Kamal Sehgal, Senior Advoc Mr. Charanji Lal, Advocate, Mr. Ravinder Pankaj, Advocate a Mr. Anurag Mor, 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
JAB AND HARYANA
P-23374-2025 (O&M) e of Decision:
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