Ms Tarsem Lal Darshan Lal vs. State Of Punjab Ans Others
Original PDF →Facts
The petitioner, M/s Tarsem Lal Darshan Lal, 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 revenue authorities uploaded these documents on the common GST portal, specifically in the 'View Additional Notices and Orders' tab. The petitioner contended that this method of uploading did not constitute proper service. The tax period and the specific authority that passed the order are not explicitly stated in the provided text. The procedural history indicates that this is a writ petition filed directly before the High Court.
Held
The Court held that the issue raised in the present writ petition is squarely covered by previous judgments of the High Court. Specifically, it referred to the judgment in CWP-27139-2025, Luxmi Traders v. Union Territory of Chandigarh and Others, and its subsequent clarification in CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others. The Court did not independently analyze the arguments or the provisions of Section 169 and Section 146 of the GST Act, 2017, in this judgment. Instead, it disposed of the petition based on the precedent established in the cited cases. The operative direction was to dispose of the writ petition in the same terms as the aforementioned judgments. No specific amount in dispute was mentioned. No issue was expressly left undecided.
Key Issues
1. Whether uploading of a notice and an order-in-original in the 'View Additional Notices and Orders' tab on the common GST 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 uploading documents on the portal does not constitute proper service. The revenue's contention is not explicitly detailed but is implied to be that such uploading is indeed proper service. The parties are stated to be ad idem (in agreement) that the issue is no longer res integra and has been decided by previous judgments of the High Court.
Sections Cited
Section 169, Section 146
AI-generated summary — verify with the full judgment below
149 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-27509-2026 (O&M) Date of Decision: 27.08.2026 M/S TARSEM LAL DARSHAN LAL ....PETITIONER(S) VERSUS STATE OF PUNJAB AND OTHERS ….RESPONDENT(S) CORAM:- HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. Aditya Gupta, Advocate for the petitioner. Mr. Saurabh Kapoor, Additional Advocate General, 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 MOHIT GOYAL 2026.08.27 19:08 I attest to the accuracy and integrity of this document
CWP-27509-2026 (O&M)
2 judgments rendered by this Court in Luxmi Traders (supra) as further 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 [ROHIT KAPOOR]
JUDGE AUGUST 27, 2026 Mohit Goyal
Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No MOHIT GOYAL 2026.08.27 19:08 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.