Tee Ess Tyres vs. State Of Punjab And Others

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CWP/27513/2026HC Punjab and HaryanaGSTCNR PHHC01143941202627 August 2026Bench: JUSTICE (TO BE NOMINATED),MR. JUSTICE ROHIT KAPOOR2 pages

AI SummaryRemanded

Facts

The petitioner, Tee Ess Tyres, 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 uploading a notice and order on the common portal, www.gst.gov.in, under the tab 'View Notices and Orders', constituted proper service on the petitioner, as per Section 169 of the Goods and Services Tax Act, 2017. The revenue, represented by the State of Punjab and Haryana, contended that such uploading was valid service. The procedural history indicates that this case was considered alongside other similar matters.

Held

The Court held that the issue raised in the present writ petition was squarely covered by the judgment in Luxmi Traders v. Union Territory of Chandigarh and others, decided on 23.07.2026. Furthermore, the Court noted that this position was further clarified in The Amar Cooperative LC Society Ltd. v. State of Haryana and others, decided on 23.07.2026. Based on these prior pronouncements, the instant writ petition was disposed of in the same terms as those judgments. The specific findings or reasoning from Luxmi Traders and The Amar Cooperative LC Society Ltd. regarding the interpretation of Section 169 and proper service were not detailed in this judgment, but it was implied that those cases had definitively settled the matter. The operative direction was to dispose of the petition in line with the aforementioned precedents.

Key Issues

1. Whether the uploading of a notice and order on the common portal (www.gst.gov.in) under the 'View Notices and Orders' tab amounts to proper service on the petitioner, in light of Section 169 of the Goods and Services Tax Act, 2017? The petitioner argued that such an upload did not constitute proper service. The revenue contended that the uploading was indeed proper service. The Court noted that the parties were in agreement that the present case was integrally linked to and concluded by previous judgments of the High Court.

Sections Cited

Section 169

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

` 151 I Tee Ess Tyres State of Punjab CORAM: H H Present: M M ASHWANI K 1. S whether uploa Additional No amounts to pr Section 146 o 2. L no longer res CWP-27139-2 Others. The 15601-2026, Others, decid 3. A rendered by th IN THE HIGH COURT OF PUNJ AT CHANDIG CWP- 2 Date of s Vs. b and others HON’BLE THE ACTING CHIE HON’BLE MR. JUSTICE ROH Mr. J.S. Bedi, Advocate for the p Mr. Saurabh Kapoor, Addl. AG, *** KUMAR MISHRA, A.C.J. (Oral Short question that requires cons ading of a notice as well as the 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 Soc ded on 23.07.2026. As the issue raised in this case is his Court in Luxmi Traders (sup JAB AND HARYANA GARH 27513-2026 (O&M) f Decision: 27.08.2026 …Petitioner …Respondents EF JUSTICE HIT KAPOOR petitioner. Haryana. l) ideration in this writ petition is a e order-in-original in the tab ‘V mmon portal, being www.gst.go ner in view of Section 169 read w Act, 2017? are ad idem that the present cas d by the judgment of this Cour on Territory of Chandigarh er clarified by this Court in CW ciety Ltd. v. State of Haryana s squarely covered by the judgm pra) as further clarified in The A as to View ov.in with se is rt in and WP- and ments mar RAJESH KUMAR 2026.08.31 09:37 I attest the accuracy and

authenticity of this order/judgment.

CWP- 27513-2026 (O&M) [2]

Cooperative LC Society Ltd (supra), the instant writ petition is disposed of in the same terms.

Pending application(s), if any, shall stand disposed of accordingly.

(ASHWANI KUMAR MISHRA)

ACTING CHIEF JUSTICE

(ROHIT KAPOOR)

JUDGE 27.08.2026 rajesh

Whether speaking/reasoned? : Yes/No 2. Whether reportable?

: Yes/No RAJESH KUMAR 2026.08.31 09:37 I attest the accuracy and authenticity of this order/judgment.

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.