Padam Exim vs. Union Of INDIA And Others
Original PDF →Facts
The petitioner, Padam Exim, filed a writ petition before the High Court of Punjab and Haryana challenging the validity of service of a notice and an order-in-original. The core of the dispute revolved around whether uploading these documents on the 'View Additional Notices and Orders' tab on the GST portal constituted proper service under 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 tax period(s) and the specific amount in dispute were not explicitly stated in the provided text. The procedural history indicates this is an original writ petition.
Held
The Court held that the issue raised in the present writ petition is squarely covered by previous judgments of the High Court. Specifically, the Court referred to its decisions 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. These prior judgments had already clarified the position on whether uploading of notices and orders on the GST portal constitutes proper service. The reasoning applied in those cases, which found such uploading to be valid service, was adopted here. The ratio decidendi is that service effected through the GST portal's designated tab is legally valid. Consequently, the writ petition was disposed of in the same terms as the aforementioned judgments.
Key Issues
1. Whether uploading of a notice and an order-in-original on the 'View Additional Notices and Orders' tab on the common portal, www.gst.gov.in, 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 the uploading of the notice and order-in-original on the GST portal does not constitute proper service. The revenue contended that such uploading is indeed proper service. Both parties agreed that this issue is no longer res integra and has been decided by previous judgments of the High Court. The petitioner 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
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HON'BLE THE ACTING CHIEF J HON'BLE MR. JUSTICE ROHIT K Mr. Mukul Singla, 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-17846-2026 (O&M) f Decision:14thAugust, 2026. .…...Petitioner(s) V/s ......Respondent(s) JUSTICE KAPOOR 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-17846-2026 (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.