Luxmi Print Pack vs. State Of Punjab And Others
Held
The Court held that the question raised in the present writ petition was 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 the subsequent clarification in CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others. Based on these precedents, the Court concluded that the method of uploading the notice and order-in-original on the GST portal did not constitute proper service. The reasoning is that the issue is already settled law within the High Court. The operative direction was to dispose of the instant writ petition in the same terms as the aforementioned judgments.
Facts
The petitioner, Luxmi Print Pack, 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 in the 'View Additional Notices and Orders' tab on the common GST portal (www.gst.gov.in) did not constitute proper service. The dispute centers on whether this method of uploading satisfies the requirements of Section 169 read with Section 146 of the Goods and Services Tax Act, 2017. The tax period and the specific authority that passed the order are not explicitly stated in the provided text, nor is the amount in dispute.
Key Issues
1. Whether uploading 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 (State of Punjab and others) did not present any arguments as the case was stated to be concluded by previous judgments. The Court noted that the issue was no longer res integra and had been decided by 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.
Sections Cited
Section 169, Section 146
AI-generated summary — verify with the full judgment below
157 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-30495-2026 (O&M) Date of Decision: 17.09.2026 LUXMI PRINT PACK ....PETITIONER(S) VERSUS STATE OF PUNJAB AND OTHERS ….RESPONDENT(S) CORAM:- HON'BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. Ankit Dhiman, Advocate for the petitioner. Mr. Saurabh Kapoor, Additional Advocate General, Punjab. ***** ASHWANI KUMAR MISHRA, 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 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. State of Haryana and Others, decided on 23.07.2026. 3. As
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