Shree Anand Enterprises vs. Union Of INDIA And Others
Facts
The petitioner, Shree Anand Enterprises, 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 respondents were the Union of India and others. The tax period and the specific authority that passed the order are not explicitly stated in the provided text. The procedural history indicates that this issue has been previously addressed by the same High Court.
Held
The Court held that the issue raised in the present writ petition is squarely covered by previous judgments of the High Court. Specifically, the Court referred to its own decisions 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. The Court found that these prior judgments conclusively addressed 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 those previous judgments. The specific findings and reasoning from those prior judgments, which would form the ratio decidendi for this case, are not detailed in the provided text, but the operative direction is to dispose of the petition in line with them.
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 (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 uploading does not constitute proper service. The revenue or State did not present any specific arguments in the provided text, but it is implied they would contend that the portal upload is valid service. The Court noted that the issue is no longer res integra and has been concluded by previous judgments of the High Court.
Sections Cited
Section 169, Section 146
AI-generated summary — verify with the full judgment below
139 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ****
CWP-25403-2026 (O&M) Date of Decision: 13.08.2026 SHREE ANAND ENTERPRISES ....PETITIONER(S) VERSUS UNION OF INDIA 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. Naman Jain, Senior Standing Counsel and Ms. Vaishali Jain, Advocate for respondent No.
Mr. Saurabh Kapoor, Addl. AG, Punjab. ***** 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 Ter
The judgment continues below.
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