Ms Jai Shankar Enterprises vs. State Of Punjab And Others
Original PDF →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 in the 'View Additional Notices and Orders' tab on the 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 are not recorded in the judgment. The procedural history indicates that this writ petition was filed before the 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 GST portal constitutes proper service under Section 169 read with Section 146 of the Goods and Services Tax Act, 2017, is no longer res integra. The Court noted that this issue stands concluded by its previous judgment in CWP-27139-2025, Luxmi Traders v. Union Territory of Chandigarh and Others. This judgment was further clarified by the Court in CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others, decided on 23.07.2026. As the present case is squarely covered by these prior decisions, the instant writ petition was disposed of in the same terms as those judgments. The operative direction was to dispose of the writ petition in the same terms as the cited judgments, and all pending miscellaneous applications were also disposed of.
Key Issues
1. 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 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 uploading documents on the GST portal in the specified tab does not constitute proper service as per the relevant provisions of the GST Act. Revenue's Contention: The revenue's counsel, Mr. Saurabh Kapoor, Addl. AG, Punjab, did not present any specific arguments but indicated that the matter was concluded by previous judgments of the High Court. The judgment states that the parties are 'ad idem' (in agreement) that the case is no longer res integra.
Sections Cited
Section 169, Section 146
AI-generated summary — verify with the full judgment below
155 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ****
CWP-26541-2026 (O&M) Date of Decision: 20.08.2026 M/S JAI SHANKAR 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. J. S. Bedi, Advocate (through hybrid mode) 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 2026.08.21 14:15 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD
CWP-26541-2026 (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 20, 2026 Rahul Joshi
Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No RAHUL JOSHI 2026.08.21 14:15 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.