Ms Jmd Enterprises vs. State Of Punjab And Others
Original PDF →Facts
The petitioner, M/s JMD Enterprises, 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, www.gst.gov.in, under the 'View Additional Notices and Orders' tab, did not constitute proper service. The respondents were the State of Punjab and others, including the Union of India. The specific tax period and the amount in dispute were not recorded in the judgment. The procedural history leading to this writ petition is not detailed, other than the filing of the petition itself.
Held
The Court held that the issue raised in the present writ petition was no longer res integra and had been concluded by previous judgments of the same Court. Specifically, the Court referred to its decision in CWP-27139-2025, Luxmi Traders v. Union Territory of Chandigarh and Others, which was further clarified by another judgment in CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others, decided on 23.07.2026. The ratio decidendi from these precedents would govern the present case. The Court did not independently analyze the provisions of Section 169 and Section 146 of the GST Act, 2017, but rather disposed of the petition based on the established legal position from the cited cases. The operative direction was to dispose of the instant writ petition 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 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? Petitioner's Contention: The petitioner argued that mere uploading of documents on the portal does not constitute proper service as contemplated by the relevant provisions of the GST Act. Revenue's Contention: The respondent-Union of India and the State of Punjab did not explicitly record their arguments in the judgment. However, the Court's decision implies that they likely contended that such uploading does constitute valid service, relying on previous judgments.
Sections Cited
Section 169, Section 146
AI-generated summary — verify with the full judgment below
139 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ****
CWP-27088-2026 (O&M) Date of Decision: 25.08.2026 M/S JMD ENTERPRISES ....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. Mohit Bassi, Advocate for the petitioner. Mr. Saurabh Kapoor, Addl. AG, Punjab. Mr. Naman Jain, Senior Standing Counsel with Ms Keerti Sandhu, Advocate for the respondent-Union of India. ***** 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 RAHUL JOSHI 2026.08.29 11:57 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD
CWP-27088-2026 (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 25, 2026 Rahul Joshi
Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No RAHUL JOSHI 2026.08.29 11:57 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.