Chopra Medical Agencies vs. State Of Punjab And Others
Original PDF →Facts
The petitioner, Chopra Medi-Chemical Agencies, 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 core of the dispute was whether uploading these documents on the common portal of www.gst.gov.in, specifically under the tab ‘View Additional Notices and Orders’, constituted proper service in accordance with Section 169 read with Section 146 of the Goods and Services Tax Act, 2017. The revenue authorities were the respondents. The judgment does not specify the tax periods or the amount in dispute.
Held
The Court held that the issue raised in the present writ petition is squarely covered by the previous judgments of the High Court. Specifically, the Court referred to its decision in CWP-27139-2026, Luxmi Traders v. Union Territory of Chandigarh and Others, and further clarified by the judgment in CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others. The ratio decidendi from these precedents is that uploading of notices and orders on the GST portal under the designated tab constitutes 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 writ petition in line with the prior rulings, implying that the service was deemed proper.
Key Issues
1. Whether uploading of a notice and an order-in-original on the common portal of www.gst.gov.in 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? The petitioner argued that such uploading does not constitute proper service. The revenue, represented by the Additional Advocate General and Senior Standing Counsel, contended that the issue is no longer res integra and has been decided by previous judgments of the High Court. They relied on the High Court's decisions in CWP-27139-2026, 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
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HON'BLE THE ACTING CHIEF J HON'BLE MR. JUSTICE ROHIT K Ms. Aanchal goyal, Advocate an Mr. Rishab 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 ified by this Court in CW
JAB AND HARYANA AT H CWP-10554-2026 (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 WP-15601-2026, The Amar VANDANA YADAV 2026.08.19 17:01 I attest to the accuracy and integrity of this document
CWP-10554-2026 (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 Rajesh/Vandana Yadav
Whether speaking / reasoned :
Yes / No Whether Reportable
:
Yes / No VANDANA YADAV 2026.08.19 17:01 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.