M/S Rk Overseas vs. State Of Punjab And Others
Original PDF →Facts
The petitioner, M/s R.K. Overseas, filed a writ petition before the High Court of Punjab and Haryana challenging the validity of service of a notice and an order-in-original. The core of the dispute revolved around whether uploading these documents on the 'View Additional Notices and Orders' tab on the GST portal constituted proper service under Section 169 read with Section 146 of the Goods and Services Tax Act, 2017. The respondents were the State of Punjab and Others, including the Union of India. The procedural history indicates that this issue was not new to the Court.
Held
The Court held that the issue raised in the present writ petition was squarely covered by its previous judgments. Specifically, the Court referred to its decision in CWP-27139-2025, Luxmi Traders v. Union Territory of Chandigarh and Others, and the clarification provided in CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others. Based on these precedents, the Court found that the uploading of a notice and an order-in-original on the designated tab of the GST portal constituted proper service. The reasoning was that the issue had been definitively settled by the Court in prior pronouncements. The ratio decidendi is that once a legal question has been decided by a High Court, subsequent identical matters should follow that precedent. The operative direction was to dispose of the instant writ petition in the same terms as the cited judgments.
Key Issues
1. Whether uploading of a notice and an order-in-original on the 'View Additional Notices and Orders' tab on the www.gst.gov.in portal amounts to proper service in view of Section 169 read with Section 146 of the Goods and Services Tax Act, 2017? The petitioner contended that the issue was no longer res integra and stood concluded by previous judgments of the High Court. The revenue or State did not present any arguments, as the parties were stated to be ad idem (in agreement) on the point that the issue was already decided. The petitioner relied on the judgment 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.
Sections Cited
Section 169, Section 146
AI-generated summary — verify with the full judgment below
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HON'BLE THE ACTING CHIEF J HON'BLE MR. JUSTICE ROHIT K Mr. Gautam Chugh, Advocate an Mr. Mukul Singla, Advocate, for the petitioner(s). Mr. Saurabh Kapoor, Addl. A.G., Mr. Sourabh Goel, Senior Stand Ms. Himanshi Gautam, Advocat Ms. Drishti Saraf, Advocate for **** UMAR MISHRA, A.C.J. (Oral) Short question that requires s to whether uploading of a no he tab ‘View Additional Notices g www.gst.gov.in amounts to n view of Section 169 read wi Tax Act, 2017? Learned counsel for the par e is no longer res integra an this Court in CWP-27139-202 f Chandigarh and Others. T
JAB AND HARYANA AT H CWP-37227-2025 (O&M) f Decision:14thAugust, 2026. .…...Petitioner(s) V/s ......Respondent(s) JUSTICE KAPOOR nd , Punjab. ding Counsel, UOI, with te, and the respondents-UOI. consideration in this writ otice as well as the order-in- and Orders’, on the common proper service of it, on the th Section 146 of the Goods rties are ad idem that the nd stands concluded by the 25, Luxmi Traders v. Union he said judgment has been VANDANA YADAV 2026.08.19 16:03 I attest to the accuracy and integrity of this document
CWP-37227-2025 (O&M) 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 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 14, 2026 Rajesh/Vandana Yadav
Whether speaking / reasoned :
Yes / No Whether Reportable
:
Yes / No VANDANA YADAV 2026.08.19 16:03 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.