Ms R G Overseas vs. Assistant Commissioner State Tax Ludhiana 2 Ludhiana Punjab
Held
The Court held that the present case was squarely covered by the judgment in Luxmi Traders (supra) as further clarified in The Amar Cooperative LC Society Ltd (supra). Consequently, the instant writ petition was disposed of in the same terms as those previous judgments. The reasoning implies that the Court found the procedure of uploading notices and orders on the GST portal to be valid service under Section 169 of the GST Act, 2017, aligning with the precedents set. The operative direction was to dispose of the petition in terms of the cited judgments. No specific amount in dispute was mentioned, and no issue was expressly left undecided.
Facts
The petitioner, M/s R.G. Overseas, filed a writ petition before the High Court of Punjab and Haryana challenging an order-in-original. The core issue revolved around the proper service of notices and orders on the petitioner through the common portal, www.gst.gov.in, specifically under Section 169 of the Goods and Services Tax Act, 2017. The respondent was the Assistant Commissioner, State Tax, Ludhiana. The parties agreed that the case was identical to previous judgments rendered by the High Court.
Key Issues
1. Whether uploading a notice and order-in-original on the common portal, www.gst.gov.in, under the tab ‘View Notices and Orders’, constitutes 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 the uploading of notices and orders on the common portal did not amount to proper service, implying a need for adherence to specific procedural requirements for service under Section 169. Revenue's contention: The Revenue, represented by the Additional Advocate General, Punjab, contended that the uploading on the GST portal, as per the established procedure, constituted valid service. They relied on the judgment in Luxmi Traders v. Union Territory of Chandigarh and The Amar Cooperative LC Society Ltd. v. State of Haryana.
Sections Cited
Section 169, Section 146
AI-generated summary — verify with the full judgment below
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M/s R.G. Ove Assistant Com
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 HON’BLE THE CHIEF JUSTI HON’BLE MR. JUSTICE ROH Mr. Sholab Arora, 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
13687-2025 (O&M) f Decision: 09.09.2026
…Petitioner a
…Responden 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
The judgment continues below.
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