Super Star Industries vs. State Of Punjab Ors
Original PDF →Facts
The petitioner, Super Star Industries, 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 tab 'View Additional Notices and Orders' did not constitute proper service. The dispute pertains to the interpretation of Section 169 read with Section 146 of the Goods and Services Tax Act, 2017, concerning the procedure for service of notices and orders. The revenue, represented by the State of Punjab and others, was the respondent.
Held
The Court held that the issue raised in the present writ petition was squarely covered by previous judgments of the High Court. Specifically, the Court referred to its decision in CWP-27139-2025, Luxmi Traders v. Union Territory of Chandigarh and Others, and a subsequent clarification 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 operative direction was to dispose of the petition in line with the concluded judgments, implying that the petitioner's contention regarding improper service was likely accepted based on the cited precedents. All pending miscellaneous applications were also disposed of.
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 as per the relevant provisions of the GST Act. The revenue did not present any specific arguments, as the parties were ad idem that the issue was already decided by previous judgments of the High Court. The Court noted that the parties agreed that the present case was no longer res integra and was concluded by prior judgments.
Sections Cited
Section 169, Section 146
AI-generated summary — verify with the full judgment below
150 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-27510-2026 (O&M) Date of Decision: 27.08.2026 SUPER STAR INDUSTRIES ....PETITIONER(S) VERSUS STATE OF PUNJAB AND OTHERS ….RESPONDENT(S) CORAM:- HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Ms. Priyanka Singla, Advocate (through VC) 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-27510-2026 (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.