Gireesha Pharmacy vs. Union Of INDIA Through Secretary
Original PDF →Facts
The petitioner, Gireesha Pharmacy, filed a writ petition 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, specifically under the tab ‘View Additional Notices and Orders’, constituted proper service in light of Section 169 read with Section 146 of the Goods and Services Tax Act, 2017. The revenue, represented by the Union of India and others, was the respondent. The procedural history indicates this is a writ petition before the High Court, and the judgment refers to prior decisions on similar issues.
Held
The Court held that the question raised in the present writ petition is no longer res integra and stands concluded by previous judgments of the High Court. Specifically, the Court referred to its decision in CWP-27139-2026, Luxmi Traders v. Union of India and Others, and further clarified in CWP-15601-2026, The Amar Cooperative LC Society Ltd. v. State of Haryana and Others, decided on 23.07.2026. The reasoning is that these prior judgments have already addressed and decided the issue of whether uploading a notice and order-in-original on the common portal under the specified tab constitutes proper service under Section 169 read with Section 146 of the GST Act, 2017. The ratio decidendi is that the established legal position, as determined by these precedents, will govern the current case. Consequently, the writ petition is disposed of in the same terms as the aforementioned judgments.
Key Issues
1. Whether the uploading of a notice and an order-in-original on the common portal, 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 the uploading of the notice and order-in-original on the common portal does not constitute proper service. Revenue's Contention: The revenue contended that the issue is no longer res integra and stands concluded by previous judgments of the High Court. They relied on the judgments in CWP-27139-2026, Luxmi Traders v. Union of India 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
156 I
Gireesha Pha Union of Ind
CORAM: H
H
Present M M f
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 Cooperative IN THE HIGH COURT OF PUNJ CHANDIGARH
Date of armacy
V dia and Others
HON'BLE THE ACTING CHIEF J HON'BLE MR. JUSTICE ROHIT K Mr. Vivek Salathia, Advocate an Mr. Gaurav Sharma, Advocate, for the petitioner(s). 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 LC Society Ltd. v. State of Ha
JAB AND HARYANA AT H CWP-1884-2026 (O&M) f Decision:14thAugust, 2026. .…...Petitioner(s) V/s ......Respondent(s) JUSTICE KAPOOR nd 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 aryana and Others, decided VANDANA YADAV 2026.08.21 18:23 I attest to the accuracy and integrity of this document
CWP-1884-2026 (O&M) 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 2026.08.21 18:23 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.