Shree Tirupati Knitters vs. State Of Punjab
Held
The Court held that the issue raised in the writ petition was squarely covered by the judgment in Luxmi Traders v. Union Territory of Chandigarh and others, decided on 23.07.2025, and further clarified by the judgment in The Amar Cooperative LC Society Ltd. v. State of Haryana and others, decided on 08.09.2026. Based on these precedents, the Court found that the service effected by uploading the notice and order on the common portal was proper. Consequently, the instant writ petition was disposed of in the same terms as the aforementioned judgments. The operative direction was to dispose of the writ petition in terms of the cited judgments.
Facts
The petitioner, M/s Shreerupati Knitters, filed a writ petition before the Punjab and Haryana High Court challenging the validity of an order-in-original. The core of the dispute revolved around whether the uploading of a notice and order on the common portal, www.gst.gov.in, under the 'View Notices and Orders' tab, constituted proper service on the petitioner in accordance with Section 169 of the Goods and Services Tax Act, 2017. The revenue, represented by the State of Punjab and others, was the respondent. The tax period and the specific amount in dispute were not explicitly stated in the provided text. The procedural history indicates that this case was considered in light of previous judgments by the same High Court.
Key Issues
1. Whether the uploading of a notice and order-in-original on the common portal, www.gst.gov.in, under the 'View Notices and Orders' tab, 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 the uploading of the notice and order on the portal did not constitute proper service. The revenue contended that such uploading, as per the relevant provisions, was sufficient for service. The court noted that the parties were ad idem that the case was integrally linked to and concluded by previous judgments of the High Court.
Sections Cited
Section 169, Section 146
AI-generated summary — verify with the full judgment below
` 130
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M/s Shree Tir State of Punja
CORAM: H
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Present: M M
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 OF PUN AT CHANDIG
CWP-2 HON’BLE THE CHIEF JUSTI HON’BLE MR. JUSTICE ROH Mr. Naveen Rattan, Advocate for Mr. Saurabh Kapoor, Addl. AG, *** KUMAR MISHRA, CHIEF JU 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 NJAB AND HARYANA GARH
28920-2026 (O&M) f Decision: 08.09.2026
…Petitioner
…Respondents ICE HIT KAPOOR r the petitioner. Punjab. USTICE (Oral) 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
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