Ashoka International vs. State Of Punjab And Another
Held
The Court held that the issue 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 a subsequent clarification in CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others, decided on 23.07.2026. Based on these precedents, the Court found that the matter was concluded. The ratio decidendi is that the manner of service as challenged in this petition has been addressed and decided by the Court in the aforementioned cases. Consequently, the instant writ petition was disposed of in the same terms as the cited judgments. No specific operative directions were detailed, but the disposal implies relief consistent with the prior rulings.
Facts
The petitioner, Ashoka International, 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 'View Additional Notices and Orders' tab did not constitute proper service. The revenue, represented by the State of Punjab and another respondent, was also party to the proceedings. The specific tax period and the authority that passed the order-in-original are not explicitly stated in the judgment. The procedural history indicates that this is a writ petition before the High Court.
Key Issues
1. Whether uploading of a notice and an order-in-original on the common GST portal (www.gst.gov.in) under the tab ‘View Additional Notices and Orders’ 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 did not present any arguments as the parties were stated to be ad idem that the issue was already decided by previous judgments of the Court. The Court noted that the parties were in agreement that the matter was no longer res integra and had been concluded by prior judgments.
Sections Cited
Section 169, Section 146
AI-generated summary — verify with the full judgment below
123 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-29706-2026 (O&M) Date of Decision: 14.09.2026 ASHOKA INTERNATIONAL ....PETITIONER(S) VERSUS STATE OF PUNJAB AND ANOTHER ….RESPONDENT(S) CORAM:- HON'BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. J.S. Bedi, Advocate (through VC) for the petitioner. Mr. Maninder Singh Garcha, Addl. Advocate General, Punjab Ms. Samdisha Kaur, AAG, 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 Haryan
The judgment continues below.
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