Finnair Plc Through Its Authorised Signatory Anupam vs. Excise And Taxation Officer Cumproper Officer State Goods And Services Tax Gurgaon

Facts

The petitioner, Finnair Plc, 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 to 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 respondent is the Excise and Taxation Officer-cum-Proper Officer, State Goods and Services Tax, Gurgaon. The procedural history indicates that the matter was brought before the Court via a writ petition.

Held

The Court held that the issue raised in the present writ petition is squarely covered by the judgments of this Court in CWP-27139-2025, Luxmi Traders v. Union Territory of Chandigarh and Others, and further clarified in CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others, decided on 23.07.2026. Consequently, the instant writ petition was disposed of in the same terms as these prior judgments. The specific findings and reasoning from those previous judgments, which would have addressed the interpretation of Section 169 and Section 146 regarding electronic service, were not detailed in this judgment but were relied upon as binding precedent. The operative direction was to dispose of the petition in line with the aforementioned cases.

Key Issues

1. Whether uploading of a notice and an order-in-original to the 'View Additional Notices and Orders' tab on the common GST portal (www.gst.gov.in) amounts to proper service on the petitioner under 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 (respondent) did not explicitly record arguments in the judgment, but the context implies they contended that such uploading is indeed proper service. The Court noted that this issue is no longer res integra and has been concluded by previous judgments of the same High Court.