The Bhogpur Co-Operative Sugar Mills LTD vs. State Of Punjab And Others
Original PDF →Facts
The petitioner, The Bhogpur Co-operative Sugar Mills Ltd., 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 dispute concerns the interpretation of Section 169 read with Section 146 of the Goods and Services Tax Act, 2017, regarding the procedure for service of notices and orders. The procedural history indicates that this issue has been previously adjudicated by the High Court.
Held
The Court held that the issue raised in the present writ petition is squarely covered by previous judgments of the High Court. Specifically, the Court referred to its own judgment 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. Based on these precedents, the Court found that the matter was no longer open for fresh adjudication. The ratio decidendi is that the established interpretation of Section 169 read with Section 146 of the GST Act, as laid down in the cited judgments, dictates the outcome. The writ petition was disposed of in the same terms as the aforementioned judgments. No specific amount in dispute was mentioned, and no issue was expressly left undecided.
Key Issues
1. Whether uploading 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 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 under the relevant provisions of the GST Act. The revenue (State of Punjab and others) did not present any arguments as the case was stated to be concluded by previous judgments. The Court noted that the parties were ad idem (in agreement) that the issue was no longer res integra (undecided) and had been concluded by prior judgments of the High Court.
Sections Cited
Section 169, Section 146
AI-generated summary — verify with the full judgment below
128 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ****
CWP-27009-2026 (O&M) Date of Decision: 25.08.2026 THE BHOGPUR CO-OPERATIVE SUGAR MILLS LTD ....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. Sunil K. Mukhi, 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 2026.08.29 11:57 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD
CWP-27009-2026 (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 2026.08.29 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.