Ms Hks Shuttering Store vs. State Of Punjab And Others

Facts

The petitioner, M/s HKS Shuttering 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 core of the dispute revolves around whether uploading these documents in the 'View Additional Notices and Orders' tab on the common GST portal (www.gst.gov.in) constitutes proper service on the petitioner, as per Section 169 read with Section 146 of the Goods and Services Tax Act, 2017. The revenue or State is the respondent. The tax period and the specific amount in dispute are not recorded in the judgment. The procedural history indicates this is a writ petition filed directly before the High Court.

Held

The Court held that the issue raised in the present writ petition was squarely covered by its previous judgments in Luxmi Traders (supra) and The Amar Cooperative LC Society Ltd (supra). Consequently, the instant writ petition was disposed of in the same terms as those prior judgments. The reasoning implies that the Court's prior decisions established the legal position on whether uploading documents on the GST portal constitutes proper service. While the specific findings of the prior judgments are not detailed in this excerpt, the reliance on them indicates that the Court found the method of service to be either proper or improper based on the principles laid down in those cases. The ratio decidendi would be that a matter already decided by a coordinate bench of this Court, and further clarified in subsequent judgments, binds subsequent petitions raising identical issues. The operative direction was to dispose of the petition in terms of the aforementioned judgments, implying the relief granted would align with those precedents.

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 of such notice and order 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 or State did not present any arguments as the parties were ad idem that the issue was already decided by this Court. The Court noted that the present case was no longer res integra and stood concluded by previous judgments of the High Court. Specifically, the Court referred to its own 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, decided on 23.07.2026.