Rajeev Bansal Alias Rajiv Bansal vs. State Of Punjab And Ors
Held
The Court held that the issue raised in this writ petition is squarely covered by previous judgments of the same Court. Specifically, the Court referred to its decision in Luxmi Traders v. Union Territory of Chandigarh and Others, decided on 23.07.2025, and further clarified in The Amar Cooperative LC Society Ltd. v. State of Haryana and Others, decided on 23.07.2026. The Court found that the facts and legal questions in the present case were identical to those in the cited precedents. Therefore, the Court applied the principles established in those judgments to the current petition. The reasoning was that since the issue was already decided and clarified, there was no need for a fresh determination. The operative direction was to dispose of the instant writ petition in the same terms as the aforementioned judgments.
Facts
The petitioner, Rajeev Bansal, challenged an order-in-original issued under the Goods and Services Tax Act, 2017. The challenge was based on the contention that the notice and order were not properly served on the petitioner. The revenue, the State of Punjab, argued that service was effected through the common portal, www.gst.gov.in, under Section 169 of the Act. The petitioner sought a determination on whether uploading a notice and order on the GST portal constitutes proper service. The case was heard by the High Court of Punjab and Haryana.
Key Issues
1. Whether the uploading of a notice as well as the order-in-original in the tab ‘View Notices and Orders’, on the common portal, 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? Petitioner's contention: The petitioner argued that uploading a notice and order on the GST portal does not constitute proper service. The specific provision of law in question is Section 169 of the CGST Act, 2017, read with Section 146. Revenue's contention: The revenue contended that service effected through the common portal, www.gst.gov.in, is proper service in accordance with Section 169 of the CGST Act, 2017. The revenue relied on Section 169 of the CGST Act, 2017.
Sections Cited
Section 169, Section 146
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Rajeev Bansa State of Punja
CORAM: H
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Present: M
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ASHWANI K 1. to whether up Additional N amounts to pr Section 146 o
L no longer res CWP-27139-2 Others. The 15601-2026, T Others, decid
A rendered by th IN THE HIGH COURT O AT CHANDIG
CWP-1 Date of al @ Rajiv Bansal
Vs. ab and others
HON’BLE THE CHIEF JUSTI HON’BLE MR. JUSTICE ROH Mr. Nikhil Goyal, Advocate for t Mr. Saurabh Kapoor, Addl. AG,
*** KUMAR MISHRA, C.J. (Oral) Short question that requires con ploading of a notice as well as th otices and Orders’, on the com roper service of it, on the petition of the Goods and Services Tax A Learned counsel for the parties s integra and stands concluded 2025, Luxmi Traders v. Unio said judgment has been furthe The Amar Cooperative LC So ded on 23.07.2026. As the issue raised in this case is his Court in Luxmi Traders (sup OF PUNJAB AND HARYANA GARH
17314-2026 (O&M) f Decision: 09.09.2026
…Petitioner
…Respondents ICE HIT KAPOOR the petitioner. Punjab. ) nsideration in this writ petition i he order-in-original in the tab ‘V mmon portal, being www.gst.go ner in view of Section 169 read w A
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