Ms Yodha Mines And Minerals vs. State Of Haryana And Others

Facts

The petitioner, M/s Yodha Mines and Minerals, 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 GST portal under the tab ‘View Additional Notices and Orders’ did not constitute proper service. The revenue, represented by the State of Haryana and others, was the respondent. The specific tax period and the amount in dispute were not explicitly stated in the provided text. The procedural history indicates that this writ petition was filed to address the question of proper service of GST notices and orders.

Held

The Court held that the issue raised in the present writ petition was no longer res integra, meaning it had already been decided. The Court referred to 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. These judgments had clarified the position on the matter. 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 likely decided in their favor based on the precedent, although the specific findings of the prior judgments were not detailed in this excerpt. No issue was expressly left undecided.

Key Issues

1. Whether uploading a notice and an order-in-original in the tab ‘View Additional Notices and Orders’ on the common portal (www.gst.gov.in) 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 an upload does not constitute proper service. The revenue did not present any arguments as the matter was considered concluded by previous judgments. The petitioner relied on the principle that proper service must be established according to the provisions of the GST Act. The court was asked to determine the interpretation and application of Section 169 and Section 146 of the GST Act, 2017, concerning electronic service of notices and orders.