Ms Jai Shankar Enterprises vs. State Of Punjab And Others

Facts

The petitioner, M/s Jai Shankar 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 under the 'View Additional Notices and Orders' tab 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 indicates that this issue has been previously decided by the High Court in related cases.

Held

The Court held that the question of whether uploading a notice and an order-in-original on the GST portal under the 'View Additional Notices and Orders' tab constitutes proper service, in light of Section 169 read with Section 146 of the Goods and Services Tax Act, 2017, is no longer res integra. The Court found that this issue has been squarely covered by its previous judgments in CWP-27139-2025, Luxmi Traders v. Union Territory of Chandigarh and Others, and further clarified in CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others, decided on 23.07.2026. Consequently, the instant writ petition was disposed of in the same terms as these prior judgments. The operative direction was to dispose of the petition in line with the established precedents, implying that the relief granted in those cases would apply here. No specific issue was left undecided.

Key Issues

1. Whether uploading of a notice and an order-in-original in the tab ‘View Additional Notices and Orders’ 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, but the court noted that the parties were ad idem that the issue was no longer res integra and stood concluded by previous judgments of the High Court. The petitioner relied on the principle that proper service must be established, and mere uploading on a portal may not satisfy this requirement. The revenue, by agreeing that the matter was concluded, implicitly relied on the prior judgments that addressed the mode of service under the GST Act.