Guru Nanak Mfg Co vs. State Of Punjab And Others
Original PDF →Facts
The petitioner, Guru Nanak Mfg Co, 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 common 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 were not recorded in the judgment. The procedural history indicates that this issue had been previously decided by the same High Court.
Held
The Court held that the question of whether uploading a notice and an order-in-original in the 'View Additional Notices and Orders' tab on the common GST portal amounts to proper service, in light of Section 169 read with Section 146 of the Goods and Services Tax Act, 2017, was no longer res integra. The Court found that this issue had been conclusively decided by its own previous judgments. 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. The ratio decidendi is that electronic service through the GST portal, as contemplated by the relevant provisions, is considered proper service. Consequently, the instant writ petition was disposed of in the same terms as the aforementioned judgments.
Key Issues
1. Whether uploading of 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 uploading does not constitute proper service. The revenue did not present any specific arguments as the court noted that the issue was no longer res integra and had been concluded by previous judgments of the High Court. The petitioner relied on the principle that proper service is essential for the validity of any notice or order. The revenue's position, implied by the court's reliance on prior judgments, was that such electronic service, as per the GST Act, is indeed valid.
Sections Cited
Section 169, Section 146
AI-generated summary — verify with the full judgment below
121 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ****
CWP-23495-2026 (O&M) Date of Decision: 25.08.2026 GURU NANAK MFG CO ....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. Chetan Jain, Advocate (through video conferencing) for the petitioner. Mr. Saurabh Kapoor, Addl. AG, 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 judgments rendered by this Court in Luxmi Traders (supra) as further RAHUL JOSHI 2026.08.27 08:56 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD
CWP-23495-2026 (O&M)
2 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 25, 2026 Rahul Joshi
Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No RAHUL JOSHI 2026.08.27 08:56 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD
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.