Trinity Interiors vs. Union Of INDIA And Others
Facts
The petitioner, Trinity Inter, filed a writ petition before the Punjab and Haryana High Court challenging the validity 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 accordance with Section 169 read with Section 146 of the Goods and Services Tax Act, 2017. The petitioner contended that this method of notification was insufficient for proper service. The revenue, represented by the Union of India and UT Chandigarh, likely argued for the validity of this service method. The procedural history indicates this is a writ petition, not an appeal from a lower tribunal.
Held
The Court held that the issue raised in the present writ petition is no longer res integra and stands concluded by previous judgments of the High Court. Specifically, the Court referred to its own decision in CWP-27139-2025, Luxmi Traders v. Union of India and Others, and a subsequent clarification in CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others, decided on 23.07.2026. Based on these precedents, the Court found that the uploading of notices and orders on the GST portal under the tab ‘View Additional Notices and Orders’ is considered proper service. The ratio decidendi is that the established jurisprudence of the High Court on the interpretation of Section 169 read with Section 146 of the GST Act, 2017, regarding electronic service, governs this case. Consequently, the writ petition was disposed of in terms of the aforementioned judgments.
Key Issues
1. Whether uploading of a notice as well as 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 Contention: The petitioner argued that the uploading of notices and orders on the GST portal under the specified tab does not constitute proper service. Revenue's Contention: The revenue, represented by the Union of India and UT Chandigarh, likely contended that such uploading constitutes valid service. The judgment states that the parties are 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
AI-generated summary — verify with the full judgment below
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HON'BLE THE ACTING CHIEF J HON'BLE MR. JUSTICE ROHIT K Mr. Mukul Singla, Advocate, for the petitioner(s). Mr. Sourabh Goel, Senior Stand Ms. Himanshi Gautam, Advocat Ms. Drishti Saraf, Advocate for Mr.Ajay Jagga, Addl. Standing C Ms. Neetu Kundu, Advocate, for **** 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
JAB AND HARYANA AT H CWP-5935-2026 (O&M) f Decision:14thAugust, 2026. .…...Petitioner(s) V/s ......Respondent(s) JUSTICE KAPOOR ding Counsel, UOI, with te, and the respondent(s)-UOI. Counsel, U.T., Chandigarh and r respondents No.2 and 3. consideration in this writ otice as well as the
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