Ms Shukhmani vs. Union Territory Of Chandigarh Through Its Finance Secretary
Original PDF →Facts
The petitioner, M/s. Sukhmani Print and Pack, 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 respondents were the Union Territory of Chandigarh and others. The specific tax period and the amount in dispute were not recorded in the judgment. The procedural history involved the filing of the writ petition and the subsequent arguments presented by both parties.
Held
The Court held that the issue raised in the present writ petition was squarely covered by previous judgments of the same 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, decided on 23.07.2026. Based on these precedents, the Court found that the manner of service challenged by the petitioner was in line with the established legal position. Therefore, the instant writ petition was disposed of in the same terms as the aforementioned judgments. The operative direction was to dispose of the writ petition in terms of the cited judgments.
Key Issues
1. Whether uploading of a notice and an order-in-original on the common portal (www.gst.gov.in) in the 'View Additional Notices and Orders' tab 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 such an upload does not constitute proper service. Revenue's Contention: The revenue contended that the uploading of notices and orders on the common portal is a valid mode of service. 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, further clarified by 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
144 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CWP-25778-2026 (O&M) Date of Decision: 17th August, 2026. M/S. SUKHMANI PRINT AND PACK
.…...Petitioner(s) V/s UNION TERRITORY OF CHANDIGARH AND OTHERS ......Respondent(s)
CORAM: HON'BLE THE ACTING CHIEF JUSTICE
HON'BLE MR. JUSTICE ROHIT KAPOOR
Present Mr. Amit Aggarwal, for the petitioner(s).
Mr. Sourabh Goel, Addl. Standing Counsel, U.T., Chandigarh, with Mr. Sachit Singla, Junior Standing Counsel, for the respondent(s)-U.T., Chandigarh.
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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. SURESH KUMAR 2026.08.24 10:26 I attest to the accuracy and integrity of this document
CWP-25778-2026 (O&M)
As the issue raised in this case is squarely covered by the 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.
Pending application(s), if any, shall stand disposed of accordingly.
[ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE
[ROHIT KAPOOR] JUDGE
August 17, 2026 Ess Kay
Whether speaking / reasoned :
Yes / No Whether Reportable
:
Yes / No SURESH KUMAR 2026.08.24 10:26 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.