Gur Kirpa Sanitary And Tiles Store vs. State Of Punjab And Others
Original PDF →Facts
The petitioner, Gur Kirpa Sanitary and Tiles Store, 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 on the common GST portal under the 'View Additional Notices and Orders' tab did not constitute proper service. The revenue, represented by the State of Punjab and others, presumably argued for the validity of such service. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history indicates that this writ petition was filed and is now being disposed of.
Held
The Court held that the question of whether uploading a notice and an order-in-original on the GST portal under the 'View Additional Notices and Orders' tab constitutes proper service is no longer an open issue. This is because the present case is squarely covered by the High Court's previous judgments in CWP-27139-2025, Luxmi Traders v. Union Territory of Chandigarh and Others, and CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others. These prior decisions have clarified the position on the matter. Consequently, the instant writ petition was disposed of in the same terms as those earlier judgments. The specific findings or reasoning from those prior judgments are not detailed here, but the principle established is that the method of service in question has been addressed and decided by the Court.
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 an upload does not constitute proper service. The revenue's contentions are not explicitly recorded but are implied to be in support of the validity of service through the portal. The court noted that this issue is no longer res integra and has been concluded by previous judgments of the High Court.
Sections Cited
Section 169, Section 146
AI-generated summary — verify with the full judgment below
` 259 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-3253-2026 Date of Decision: 01.09.2026 GUR KIRPA SANITARY AND TILES STORE …Petitioner Vs. THE STATE OF PUNJAB AND OTHERS …Respondents CORAM: HON’BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH GAUR Present: Mr. Chetan Jain, Advocate for the petitioner. Mr. Saurabh Kapoor, Addl., A.G., 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 clarified in The Amar PRIYANKA 2026.09.03 14:04 I attest to the accuracy and integrity of this document
CWP-3253-2026 [2] 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 (RAJESH GAUR) JUDGE 01.09.2026 pry
Whether speaking/reasoned? : Yes/No 2. Whether reportable? : Yes/No PRIYANKA 2026.09.03 14:04 I attest to the accuracy and integrity of this document
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.