Nishu Medicos vs. Union Of INDIA And Others
Facts
The petitioner, M/s Nishu Medicos, 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, specifically in the 'View Additional Notices and Orders' tab, did not constitute proper service. The respondent was the Union of India and other revenue authorities. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to this writ petition is not detailed, other than the filing of the petition itself.
Held
The Court held that the issue raised in the present writ petition was no longer res integra and had been concluded by previous judgments of the High Court. Specifically, the Court referred to its own judgment in CWP-27139-2025, Luxmi Traders v. Union Territory of Chandigarh and Others, which was further clarified by another judgment in CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others, decided on 23.07.2026. The ratio decidendi is that the manner of service as challenged by the petitioner has been addressed and decided in these prior pronouncements. Consequently, the instant writ petition was disposed of in the same terms as the aforementioned judgments. No specific operative directions were detailed, but the implication is that the relief granted in the prior cases would apply here. No issue was expressly left undecided.
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 light 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 respondents did not present any specific arguments as the matter was stated to be concluded by previous judgments of the High Court. The judgment records no argument for the revenue.
Sections Cited
Section 169, Section 146
AI-generated summary — verify with the full judgment below
213 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-12199-2025 (O&M) Date of Decision: 14.08.2026 M/S NISHU MEDICOS ....PETITIONER(S) VERSUS UNION OF INDIA AND OTHERS ….RESPONDENT(S) CORAM:- HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. Ishan Malhotra, Advocate for the petitioner. Mr. Sourabh Goel, Sr. Standing Counsel, UOI, Ms. Geetika Sharma, Advocate, Ms. Himanshi Gautam, Advocate, and Ms. Drishti Saraf, Advocate for the respondents/Revenue. Mr. Sourabh Goel, Additional Standing Counsel, U.T. with Mr. Sachit Singla, Junior Standing Counsel, for the respondents/U.T. ***** 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-271
The judgment continues below.
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