Pramod Luthra vs. State Of Punjab And Ors
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 decision in CWP-27139-2025, Luxmi Traders v. Union Territory of Chandigarh and Others, and a subsequent clarification in CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others, decided on 23.07.2026. The ratio decidendi from these precedents, which the present case follows, establishes the legal principle regarding the validity of service through the GST portal. Consequently, the instant writ petition was disposed of in the same terms as the aforementioned judgments. No specific amount in dispute was mentioned. No issue was expressly left undecided.
Facts
The petitioner, Pramod Luthra, filed a writ petition before the High Court of Punjab and Haryana challenging the validity of service of a notice and an order-in-original. The petitioner contended that uploading these documents in the 'View Additional Notices and Orders' tab on the common GST portal (www.gst.gov.in) did not constitute proper service. The State of Punjab and others were the respondents. The tax period is not specified. The procedural history indicates that the matter was brought before the Court via a writ petition.
Key Issues
1. Whether uploading of a notice and an order-in-original in the 'View Additional Notices and Orders' tab 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 or State did not explicitly record any arguments in the judgment; however, the Court's reliance on previous judgments implies the State's position would align with the interpretation of service as upheld in those precedents. The parties are stated to be 'ad idem' (in agreement) that the issue is concluded by prior judgments.
Sections Cited
Section 169, Section 146
AI-generated summary — verify with the full judgment below
119 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CWP-30639-2026 (O&M) Date of Decision: 18th September, 2026. PRAMOD LUTHRA
.…...Petitioner(s) V/s STATE OF PUNJAB AND OTHERS
......Respondent(s)
CORAM: HON'BLE THE CHIEF JUSTICE
HON'BLE MR. JUSTICE ROHIT KAPOOR
Present Mr. Mukul Panpher, Advocate, for the petitioner.
Ms. Samdisha Kaur, AAG, Punjab.
****
ASHWANI KUMAR MISHRA, CHIEF JUSTICE (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 Territory of Chandigarh and Others. The said judgment has been further clarified by this Court in CWP-15601-2026, The Amar Cooperative LC Society Ltd. v.
The judgment continues below.
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