Ms Jagdev Engineering Solutions Private Limited vs. Union Of INDIA And Others
Original PDF →Facts
The petitioner, M/s Jagdev Engineering Solutions Private Limited, filed a writ petition before the High Court of Punjab and Haryana challenging the service of a notice and an order-in-original. The core of the dispute revolved around whether uploading these documents on the GST portal under the tab ‘View Additional Notices and Orders’ constituted proper service, as per Section 169 read with Section 146 of the Goods and Services Tax Act, 2017. The respondents were the Union of India and others. The procedural history indicates this is a writ petition filed directly before the High Court.
Held
The Court held that the issue raised in the present writ petition is no longer res integra (undecided) and stands concluded by previous judgments of the High Court. Specifically, the Court referred to its decision in CWP-27139-2023, Luxmi Traders v. Union of India and Others, which was further clarified in CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others. The reasoning in these prior judgments established that uploading notices and orders on the GST portal under the ‘View Additional Notices and Orders’ tab amounts to proper service. Consequently, the present writ petition was disposed of in the same terms as the aforementioned judgments. The operative direction was to dispose of the petition in line with the precedent, implying the service was deemed proper.
Key Issues
1. Whether the uploading of a notice and an order-in-original on the common portal, specifically under the tab ‘View Additional Notices and Orders’, amounts to proper service 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 under the specified tab constitutes proper service. This position is based on prior judgments of the Court. Revenue/State's Contention: The respondents (Union of India and others) did not present any arguments against the petitioner's position. The judgment notes that the parties are ad idem (in agreement) on the issue.
Sections Cited
Section 169, Section 146
AI-generated summary — verify with the full judgment below
30 I
M/s Jagdev E Union of Ind
CORAM: H
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Present M M f
M M M M *
ASHWANI KU
S petition is as original in th portal, being petitioner in and Services
L present case judgment of Territory of further clar IN THE HIGH COURT OF PUNJ CHANDIGARH
Date of Engineering Solutions Private V dia and Others
.. HON'BLE THE ACTING CHIEF J HON'BLE MR. JUSTICE ROHIT K Mr. Avneet Singh, Advocate and Mr. Pranav Jain, Advocate, for the petitioner(s). Mr. Sourabh Goel, Senior Stand Ms. Himanshi Gautam, Advocat Ms. Drishti Saraf, Advocate for Mr. Saurabh Kapoor, Addl. A.G., **** 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 ified by this Court in CW
JAB AND HARYANA AT H CWP-14863-2026 (O&M) f Decision:14thAugust, 2026. e Limited .…...Petitioner(s) V/s .....Respondent(s) JUSTICE KAPOOR d ding Counsel, UOI, with te, and the respondents-UOI. , Punjab. 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 WP-15601-2026, The Amar VANDANA YADAV 2026.08.24 11:43 I attest to the accuracy and integrity of this document
CWP-14863-2026 (O&M) 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 SK/Vandana Yadav
Whether speaking / reasoned :
Yes / No Whether Reportable
:
Yes / No
VANDANA YADAV 2026.08.24 11:43 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.