M/S Teji Sales Corp vs. U T Of Chandigarh And Others

Facts

The petitioner, M/s Teji Sales Corp, 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 argued that uploading these documents on the common portal, www.gst.gov.in, under the tab ‘View Additional Notices and Orders’ did not constitute proper service. The revenue, UT of Chandigarh and others, were the respondents. The tax period and the specific amount in dispute were not explicitly stated in the provided text. The procedural history involved an application for preponement of the main writ petition, which was allowed, and the main petition was taken up for disposal with the consent of both parties.

Held

The Court held that the issue raised in the present writ petition was squarely covered by previous judgments of the High Court in Luxmi Traders (supra) and The Amar Cooperative LC Society Ltd (supra). Consequently, the Court disposed of the instant writ petition in the same terms as those prior judgments. While the specific terms of the Luxmi Traders and Amar Cooperative judgments are not detailed in this excerpt, the implication is that the Court found the method of service challenged by the petitioner to be either invalid or not proper service as per the relevant provisions of the GST Act. The reasoning is based on the principle that the matter was already decided by a coordinate bench and further clarified by subsequent decisions. The operative direction was to dispose of the writ petition in line with the precedent, implying relief was granted to the petitioner based on the earlier rulings. No issue was expressly left undecided.

Key Issues

1. Whether uploading of 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 of it on the petitioner, in view of Section 169 read with Section 146 of the Goods and Services Tax Act, 2017? The petitioner contended that such an upload does not constitute proper service. The revenue did not present any specific arguments in the provided text, but the court noted that both parties were 'ad idem' (in agreement) that the issue was no longer res integra and was concluded by previous judgments of the High Court. The court referenced judgments in Luxmi Traders vs. UT of Chandigarh and others, CWP No.27139 of 2025, and The Amar Cooperative LC Society Ltd. v. State of Haryana and Others, CWP-15601-2026, decided on 23.07.2026.