Harmeet Communication vs. State Of Punjab And Another
Held
The High Court held that the issue raised in the present writ petition is squarely covered by previous judgments of the same court. Specifically, the court referred to its own 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 court found that these prior judgments definitively addressed the question of whether uploading notices and orders on the GST portal constitutes proper service. Consequently, the instant writ petition was disposed of in the same terms as those judgments, indicating that the court's prior rulings on the matter were applied.
Facts
The petitioner, Harmeet Communication, 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 GST portal (www.gst.gov.in) did not constitute proper service. The dispute revolves around the interpretation of Section 169 read with Section 146 of the Goods and Services Tax Act, 2017, concerning the procedure for service of notices and orders. 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 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? Petitioner's Contention: The petitioner argued that such an upload does not constitute proper service under the relevant provisions of the GST Act. Revenue's Contention: The respondents (State of Punjab and another) did not present any specific arguments in the provided text. However, the court's decision implies that the revenue likely contended that the upload constituted valid service, relying on previous judgments.
Sections Cited
Section 169, Section 146
AI-generated summary — verify with the full judgment below
127
IN THE HIGH COURT OF PUNJAB AND HARYANA
AT CHANDIGARH
****
CWP-29575-2026 (O&M)
Date of Decision: 11.09.2026
HARMEET COMMUNICATION
....PETITIONER(S)
VERSUS
STATE OF PUNJAB AND ANR.
….RESPONDENT(S) CORAM:- HON'BLE THE CHIEF JUSTICE
HON’BLE MR. JUSTICE ROHIT KAPOOR
Present: Mr. Rohit Kaura, Advocate, Mr. Mukul Singla, Advocate
and Mr. Aman Bansal, Advocate
for the petitioner(s).
Mr. Maninder Singh Garcha, Addl. A.G. with
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 th
The judgment continues below.
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