S S Traders vs. State Of Punjab And Others
Original PDF →Facts
The petitioner, S S Traders, 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 tab ‘View Additional Notices and Orders’ did not constitute proper service. The revenue, represented by the State of Punjab and others, was the respondent. The tax period is not specified. The core of the dispute revolves around the interpretation of Section 169 read with Section 146 of the Goods and Services Tax Act, 2017, concerning the method of service of official communications.
Held
The Court held that the question of whether uploading a notice and an order-in-original on the common GST portal under the tab ‘View Additional Notices and Orders’ constitutes proper service, in light of Section 169 read with Section 146 of the Goods and Services Tax Act, 2017, has been decided by this Court. The Court referred to its prior judgment in CWP-27139-2025, Luxmi Traders v. Union Territory of Chandigarh and Others, and its subsequent clarification 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 was squarely covered by these precedents, the writ petition was disposed of in the same terms as those judgments. The operative direction was to dispose of the writ petition in terms of the aforementioned judgments, and all pending miscellaneous applications were also disposed of.
Key Issues
1. Whether uploading of a notice and an order-in-original on the common portal (www.gst.gov.in) under the tab ‘View Additional Notices and Orders’ 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 an upload does not constitute proper service. The revenue did not present any specific arguments, but the Court noted that the parties were 'ad idem' (in agreement) that the issue was already decided by previous judgments of the High Court. The Court referred to its own prior decisions in CWP-27139-2025, Luxmi Traders v. Union Territory of Chandigarh and Others, and CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others, as having concluded this matter.
Sections Cited
Section 169, Section 146
AI-generated summary — verify with the full judgment below
145 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ****
CWP-26475-2026 (O&M) Date of Decision: 20.08.2026 S S TRADERS ....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 and Mr. Porush Jain, Advocate 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 09:43 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD
CWP-26475-2026 (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 09:43 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.