M/S Hema Book Depot vs. State Of Punjab And Others
Original PDF →Facts
The petitioner, M/s. Hema Book Depot, 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, was the respondent. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to the writ petition is not detailed.
Held
The Court held that the issue raised in the present writ petition is squarely covered by previous judgments of this Court. Specifically, the Court referred to its decision in CWP-27139-2025, Luxmi Traders v. Union Territory of Chandigarh and Others, and the subsequent clarification in CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others. The ratio decidendi from these cases, which the present judgment follows, establishes the legal principle regarding the validity of service through the GST portal. Consequently, the instant writ petition was disposed of in the same terms as the aforementioned judgments. The operative direction was to dispose of the petition in line with the precedents, implying that the petitioner's challenge would be decided based on those rulings. No specific findings on the notice or order-in-original were made in this judgment itself, as it relied on prior pronouncements.
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 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 as the parties were ad idem that the issue was concluded by previous judgments. The petitioner relied on the judgment of this Court 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.
Sections Cited
Section 169, Section 146
AI-generated summary — verify with the full judgment below
125 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CWP-23500-2026 (O&M) Date of Decision: 26th August, 2026. M/S. HEMA BOOK DEPOT
.…...Petitioner(s) V/s STATE OF PUNJAB AND OTHERS
......Respondent(s)
CORAM: HON'BLE THE ACTING CHIEF JUSTICE
HON'BLE MR. JUSTICE ROHIT KAPOOR
(Through Video Conference/Hybrid Mode)
Present Mr. Chetan Jain, Advocate, for the petitioner(s). (appeared through VC)
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. SURESH KUMAR 2026.08.26 18:36 I attest to the accuracy and integrity of this document
CWP-23500-2026 (O&M)
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 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
August 26, 2026 Ess Kay
Whether speaking / reasoned :
Yes / No Whether Reportable
:
Yes / No SURESH KUMAR 2026.08.26 18:36 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.