M/S 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 core of the dispute revolves around whether uploading these documents in the 'View Additional Notices and Orders' tab on the common GST portal (www.gst.gov.in) constitutes proper service on the petitioner, as per Section 169 read with Section 146 of the Goods and Services Tax Act, 2017. The revenue authority is the State of Haryana and others. The tax period and the specific amounts in dispute are not explicitly stated in the provided text. The procedural history indicates that the matter is before the High Court via a writ petition.

Held

The Court held that the issue raised in the writ petition was 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 reasoning was that these prior judgments had already addressed and concluded the question of whether uploading a notice and order in the 'View Additional Notices and Orders' tab on the GST portal constitutes proper service under Section 169 read with Section 146 of the GST Act, 2017. The ratio decidendi would be that such uploading, as per the established precedent of this Court, is indeed considered proper service. Consequently, the instant writ petition was disposed of in the same terms as the aforementioned judgments. No specific operative directions beyond disposing of the petition in line with precedent were detailed, and no issues were expressly left undecided.

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 of such notice and order on the petitioner, in terms of Section 169 read with Section 146 of the Goods and Services Tax Act, 2017? The petitioner contended that the uploading of documents on the portal does not constitute proper service. The revenue or State argued that such uploading is a valid mode of service. The parties are stated to be ad idem (in agreement) that the issue is no longer res integra (undecided) and has been concluded by previous judgments of the High Court. The petitioner relied on the 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. The revenue or State did not present any separate arguments, as they agreed with the petitioner's stance that the matter was covered by precedent.