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 common 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 were not recorded in the judgment. The procedural history indicates that this was a writ petition filed directly before the High Court.
Held
The Court held that the issue raised in the present writ petition was squarely covered by previous judgments of the High Court. Specifically, the Court referred to its decision in CWP-27139-2025, Luxmi Traders v. Union Territory of Chandigarh and Others, and the subsequent clarification in CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others. As the present case was identical to these precedents, the Court disposed of the writ petition in the same terms as those judgments. The specific findings or reasoning from the cited judgments regarding the interpretation of Section 169 and Section 146 of the GST Act, 2017, concerning the validity of service through the GST portal, were not detailed in this judgment. The operative direction was to dispose of the petition in line with the aforementioned precedents.
Key Issues
1. Whether uploading of 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 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' (in agreement) that the issue was no longer res integra and had been concluded by previous judgments of the High Court. The petitioner relied on the principles established 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.
Sections Cited
Section 169, Section 146
AI-generated summary — verify with the full judgment below
152 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-26359-2026 (O&M) Date of Decision: 19.08.2026 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 VC) for the petitioner. Mr. Saurabh Kapoor, Additional Advocate General, 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 MOHIT GOYAL 2026.08.21 10:35 I attest to the accuracy and integrity of this document
CWP-26359-2026 (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 19, 2026 Mohit Goyal
Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No MOHIT GOYAL 2026.08.21 10:35 I attest to the accuracy and integrity of this document
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.