M/S Punjab Cold Storage And General Mills vs. State Of Punjab And Others
Original PDF →Facts
The petitioner, M/s Punjab Cold Storage and General Mills, filed a writ petition before the High Court of Punjab and Haryana. The core of the dispute revolved around whether uploading a notice and an order-in-original on the GST portal under the tab ‘View Additional Notices and Orders’ constituted proper service. This was in the context of Section 169 read with Section 146 of the Goods and Services Tax Act, 2017. The revenue, represented by the State of Punjab and the Union of India, was the respondent. The specific tax periods and the amount in dispute were not explicitly detailed in the provided text. The procedural history indicates this is a writ petition challenging the validity of service of notices and orders through the GST portal.
Held
The High Court held that the issue raised in the present writ petition is no longer res integra and stands concluded by previous judgments of the Court. Specifically, the Court referred to its decision in CWP-27139-2025, Luxmi Traders v. Union Territory of Chandigarh and Others, which was further clarified in CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others. The reasoning was that these prior judgments had already addressed and settled the question of whether uploading notices and orders on the GST portal under the ‘View Additional Notices and Orders’ tab constitutes proper service. The ratio decidendi is that service effected through the designated tab on the GST portal, as per the established practice and judicial pronouncements, is considered valid service under the GST Act. Consequently, the writ petition was disposed of in the same terms as the aforementioned judgments.
Key Issues
1. Whether uploading of a notice as well as 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? Contentions of the Petitioner: The petitioner argued that the uploading of notices and orders on the GST portal under the specified tab constitutes proper service. They relied on previous judgments of the High Court. Contentions of the Revenue: The revenue (State of Punjab and Union of India) did not present separate arguments but agreed with the petitioner's stance that the issue is no longer res integra and stands concluded by prior High Court judgments. They implicitly supported the petitioner's interpretation of proper service through the portal.
Sections Cited
Section 169, Section 146
AI-generated summary — verify with the full judgment below
132 I M/s Punjab State of Punj
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Date of Cold Storage and General Mil V jab and Others
HON'BLE THE ACTING CHIEF J HON'BLE MR. JUSTICE ROHIT K Mr.Sandeep Goyal, Sr. Advocate Mr. Rishab Singla, Advocate, Ms. Aakriti, Advocate, and Ms. Aanchal, Advocate, for the p 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-18937-2025 (O&M) f Decision:14thAugust, 2026. lls
.…...Petitioner(s) V/s ......Respondent(s) JUSTICE KAPOOR e petitioner(s). , 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 2026.08.21 10:17 I attest to the accuracy and integrity of this document
CWP-18937-2025 (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 2026.08.21 10:17 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.