Kissan Motors vs. State Of Punjab
Original PDF →Facts
The petitioner, M/s Kisan Motors, 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 revenue, represented by the State of Punjab and others, did not present arguments as the parties were ad idem. The tax period and the specific authority that passed the order-in-original are not explicitly stated. The amount in dispute is also not recorded. The procedural history involves the filing of this writ petition.
Held
The Court held that the issue raised in the writ petition was no longer res integra and had been concluded by previous judgments of the same Court. Specifically, the Court referred to its decision in CWP-27139-2025, Luxmi Traders v. Union Territory of Chandigarh and Others, which was further clarified by another judgment 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 disposed of the instant writ petition in the same terms as the aforementioned judgments. The specific findings or reasoning from the cited judgments were not detailed in this order, but the implication is that the uploading method was found to be either improper service or that the matter was resolved based on the principles laid down in those cases. No specific operative directions were mentioned beyond disposing of the petition.
Key Issues
1. Whether uploading 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? The petitioner argued that such uploading does not constitute proper service. The revenue did not present any arguments, being ad idem with the petitioner's counsel.
Sections Cited
Section 169, Section 146
AI-generated summary — verify with the full judgment below
136 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ****
CWP-28086-2026 (O&M) Date of Decision: 02.09.2026 M/S KISSAN MOTORS ....PETITIONER(S) VERSUS STATE OF PUNJAB AND OTHERS ….RESPONDENT(S) CORAM:- HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE YASHVIR SINGH RATHOR Present: Mr. Amrinder Singh, Advocate for the petitioner. Mr. Saurabh Kapoor, Addl. AG, Punjab. ***** ASHWANI KUMAR MISHRA, A.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 Haryana and Others, decided on 23.07.2026. 3. As the issue raised in this case is squarely covered by the judgments rendered by this Court in Luxmi Traders (supra) as further RAHUL JOSHI 2026.09.03 14:39 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD
CWP-28086-2026 (O&M)
2 clarified in The Amar Cooperative LC Society Ltd (supra), the instant writ petition is disposed of in the same terms.
All pending miscellaneous application(s), if any, shall also stand disposed of. [ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE [YASHVIR SINGH RATHOR]
JUDGE SEPTEMBER 02, 2026 Rahul Joshi
Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No RAHUL JOSHI 2026.09.03 14:39 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD
Reproduced from the public record of the Punjab and Haryana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.